Have Tax Reforms Increased Revenue in Colombia?

García Molina, Mario; Gómez, Ana Paola

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Have Tax Reforms Increased Revenue in Colombia?

Revista de Economia Institucional, Vol. 7, No. 12, 2005

20 Pages Posted: 29 Jul 2005

See all articles by Mario García Molina

Mario García Molina

National University of Colombia - Department of Economics

The efficacy of tax reforms is estimated for the period 1973-2000 using three ARIMAX models for the real revenue and the revenue/GDP ratio. The analysis, including only those reforms changing tax bases and/or tariffs, or that aim to increase revenue or reduce evasion, shows that only two out of the fifteen reforms considered managed to have an impact upon revenue, those of 1974 and 1990, whose effect is permanent.

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Keywords: Tax reforms, revenue, tax, Colombia

JEL Classification: C22, H23, H39, O23

Suggested Citation: Suggested Citation

García Molina, Mario and Gómez, Ana Paola, Have Tax Reforms Increased Revenue in Colombia?. Revista de Economia Institucional, Vol. 7, No. 12, 2005, Available at SSRN: https://ssrn.com/abstract=761185