Incidencia del impuesto CREE sobre la demanda de trabajo en Colombia (2006 - 2017). Análisis desde un modelo de vector de corrección de error VEC

Abstract

Interest in investigating Colombian fiscal policy. More precisely in tax policy, in a country where the legislative agenda periodically there is always a bill on tax reform, once again it is always aimed at structural tax reform. This thematic situation is what causes the interest to carry out this economic research, on the tax incidence of the taxes in the labor market, more precisely: the tax incidence of the tax believes in the demand of work in Colombia.De there, The present research, whose general objective is: to determine the tax incidence of the income tax for the commercial contribution and the equity-Cree-in the demand of work in Colombia, during the period 2006 – 2017, General objective that is formulated from the approach of the investigation problem in which the income tax for the business contribution and the equity was implemented from the year 2013 through the tax reform Law n ° 1607 of 2012, with the Objective of generating and formalizing employment in Colombia, and encouraging the productive sector through the elimination of parafiscal payments as a stimulus for the increase in the demand for work in the productive sector: does this tax actually believe fulfilled its Objectives?.