<?xml version="1.0" encoding="ISO-8859-1"?><article xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">
<front>
<journal-meta>
<journal-id>2448-718X</journal-id>
<journal-title><![CDATA[El trimestre económico]]></journal-title>
<abbrev-journal-title><![CDATA[El trimestre econ]]></abbrev-journal-title>
<issn>2448-718X</issn>
<publisher>
<publisher-name><![CDATA[Fondo de Cultura Económica]]></publisher-name>
</publisher>
</journal-meta>
<article-meta>
<article-id>S2448-718X2009000300721</article-id>
<title-group>
<article-title xml:lang="es"><![CDATA[Incidencia del impuesto al valor agregado en los precios en Colombia]]></article-title>
</title-group>
<contrib-group>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Jaramillo H.]]></surname>
<given-names><![CDATA[Christian R.]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Tovar]]></surname>
<given-names><![CDATA[Jorge]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
</contrib-group>
<aff id="Af1">
<institution><![CDATA[,Universidad de los Andes Facultad de Economía ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Colombia</country>
</aff>
<pub-date pub-type="pub">
<day>00</day>
<month>09</month>
<year>2009</year>
</pub-date>
<pub-date pub-type="epub">
<day>00</day>
<month>09</month>
<year>2009</year>
</pub-date>
<volume>76</volume>
<numero>303</numero>
<fpage>721</fpage>
<lpage>749</lpage>
<copyright-statement/>
<copyright-year/>
<self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_arttext&amp;pid=S2448-718X2009000300721&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_abstract&amp;pid=S2448-718X2009000300721&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_pdf&amp;pid=S2448-718X2009000300721&amp;lng=en&amp;nrm=iso"></self-uri><abstract abstract-type="short" xml:lang="es"><p><![CDATA[Resumen: Este artículo estima empíricamente el efecto que el impuesto al valor agregado (IVA) tiene en los precios al consumidor. La estrategia de estimación aprovecha la frecuencia de las reformas tributarias en Colombia, que generan abundante variación en las series de tiempo del IVA. La identificación de los efectos del IVA en los precios se realiza utilizando series del índice de precios al consumidor (IPC) calculadas por el Departamento Administrativo Nacional de Estadística. Las estimaciones indican que en Colombia la incidencia del IVA en el precio es, a nivel nacional, cercana a uno. El estudio también encuentra que la incidencia promedio es menor cuando se toman bienes individuales, sin ponderar por su importancia en la canasta de consumo, y controlando por la posibilidad que los mismos productos tengan características no observables distintas para cada ciudad. Este resultado resalta la heterogeneidad en la incidencia del impuesto por medio de los mercados.]]></p></abstract>
<abstract abstract-type="short" xml:lang="en"><p><![CDATA[Abstract: This paper empirically estimates the pass-through of the value-added tax (VAT) on Colombian consumer prices. The identification strategy uses the consumer price index and takes advantage of the relatively frequent tax reforms that have taken place recently in Colombia. The results suggest that the pass-through for the consumer basket is about one at the national level. We also consider a specification where the goods are treated individually (hence not taking in to account their weight in the consumer basket), and where we control for unobservable city characteristics. The results in this case show a lower average pass-through and bring to the fore the heterogeneity of the VAT incidence across markets.]]></p></abstract>
<kwd-group>
<kwd lng="es"><![CDATA[impuesto al valor agregado]]></kwd>
<kwd lng="es"><![CDATA[incidencia tributaria]]></kwd>
<kwd lng="es"><![CDATA[impuestos al consumo]]></kwd>
</kwd-group>
</article-meta>
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