Tax incidence in Colombia: a general equilibrium analysis

The purpose of this paper is to analyze tax incidence in Colombia with a CGE that allows for the inclusion of different degrees of mobility of factors between sectors, as well as for a number of other rigidities, such as wage and price stickiness and supply constraints in specific sectors. Incidence analysis is focused on factor incomes, socioeconomic groups and deciles of income distribution in the urban and the rural sectors.