Sobre la reforma tributaria estructural que se requiere en Colombia: Reflexiones y propuestas

Jorge Espitia; César Ferrari; Gonzalo Hernández; Isidro Hernández; Jorge Iván González; Luis Carlos Reyes; Jairo Orlando Villabona; Gustavo Zafra

doi:10.18601/01245996.v19n36.06

Sobre la reforma tributaria estructural que se requiere en Colombia: Reflexiones y propuestas

Translated title of the contribution: On the structural tax reform that is needed in Colombia. Reflections and proposals

Jorge Espitia
, César Ferrari
, Gonzalo Hernández
, Isidro Hernández
, Jorge Iván González
, Luis Carlos Reyes
, Jairo Orlando Villabona
, Gustavo Zafra

Department of Economics

Escuela Colombiana de Ingeniería Julio Garavito
Universidad Externado de Colombia
Universidad Nacional de Colombia
Universidad Javeriana

Research output: Contribution to journal › Article › peer-review

3 Scopus citations

Abstract

Radical uncertainty has been defined as non-probabilistic; however this definition is insufficient as there is no unique notion of probability. The article makes a historical presentation of equiprobabilistic, frequentist and Bayesian definitions of probability and proposes a notion of uncertainty resulting from these definitions. Keynes theory of animal spirits is presented as an explanation of human action in an uncertain social world.

Translated title of the contribution	On the structural tax reform that is needed in Colombia. Reflections and proposals
Original language	Spanish
Pages (from-to)	149-174
Number of pages	26
Journal	Revista de Economia Institucional
Volume	19
Issue number	36
DOIs	https://doi.org/10.18601/01245996.v19n36.06
State	Published - 2017

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10.18601/01245996.v19n36.06

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abstract = "Radical uncertainty has been defined as non-probabilistic; however this definition is insufficient as there is no unique notion of probability. The article makes a historical presentation of equiprobabilistic, frequentist and Bayesian definitions of probability and proposes a notion of uncertainty resulting from these definitions. Keynes theory of animal spirits is presented as an explanation of human action in an uncertain social world.",

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T1 - Sobre la reforma tributaria estructural que se requiere en Colombia

T2 - Reflexiones y propuestas

AU - Espitia, Jorge

AU - Ferrari, César

AU - Hernández, Gonzalo

AU - Hernández, Isidro

AU - González, Jorge Iván

AU - Reyes, Luis Carlos

AU - Villabona, Jairo Orlando

AU - Zafra, Gustavo

PY - 2017

Y1 - 2017

N2 - Radical uncertainty has been defined as non-probabilistic; however this definition is insufficient as there is no unique notion of probability. The article makes a historical presentation of equiprobabilistic, frequentist and Bayesian definitions of probability and proposes a notion of uncertainty resulting from these definitions. Keynes theory of animal spirits is presented as an explanation of human action in an uncertain social world.

AB - Radical uncertainty has been defined as non-probabilistic; however this definition is insufficient as there is no unique notion of probability. The article makes a historical presentation of equiprobabilistic, frequentist and Bayesian definitions of probability and proposes a notion of uncertainty resulting from these definitions. Keynes theory of animal spirits is presented as an explanation of human action in an uncertain social world.

KW - Economic growth

KW - Income tax

KW - Sales tax

KW - Tax expense

KW - Tax system

UR - https://www.scopus.com/pages/publications/85020066277

U2 - 10.18601/01245996.v19n36.06

DO - 10.18601/01245996.v19n36.06

M3 - Artículo

AN - SCOPUS:85020066277

SN - 0124-5996

VL - 19

SP - 149

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JO - Revista de Economia Institucional

JF - Revista de Economia Institucional

IS - 36

ER -

Sobre la reforma tributaria estructural que se requiere en Colombia: Reflexiones y propuestas

Abstract

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