La Constitución de 1991 y sus implicaciones en materia tributaria y de equidad. Una aproximación a la medición de la progresividad en Colombia

this paper examines the progressivity of the tax policy after the 1991 constitution. we found that most of the reforms tries to give a main role to indirect taxes. subsequently, we developed the progression per participation method to have an approximation of the progressive nature of direct and indirect taxes in this period. the conclusion reached is that indirect taxes are regressive while direct taxes are progressive; suggesting that, in general, tax policy after the 1991 constitution has been away from the objectives of equity proposed by the constitution.