Grupo Estudios de Estudios Fiscales y Equidad
Publications
​Discover the latest research and scholarly events from the Fiscal Studies and Equity Group at the Faculty of Economic Sciences, National University of Colombia. Access our papers, explore event information, and contribute to the academic dialogue.
Articles
The (In)efficiency of Public Spending in Colombia in the 21st Century: A Perspective from the National Development Plans.
This text analyzes the efficiency of public spending in Colombia during the 21st century, from the perspective of the National Development Plans (PND) proposed by each government. To this end, a review was made of the diagnoses and policy objectives in relation to the efficiency of spending in each PND and, subsequently, a comparative analysis was made between them to determine the quality of spending and evaluate its variation in recent years.
Social Investment Project: Analysis of the Implications of the Second Tax Reform
From the impact of the implementation of the policies contained in the tax reform project Proyecto de Inversión Social on the living conditions of Colombians, the need to analyze the implications arise. Consequently, this document reviews the project in detail, with an intersectional and interdisciplinary approach and presents certain desirable provisions for a progressive and fair system that could have been included.
Articles
Books
Equity in Colombia: The Aspiration for a Better Country in One of the World's Most Unequal Nations
This is a book focused on analyzing inequity in Colombia, a structural problem deeply rooted in the country's republican history. The text aims to contribute to the discussion on equity and propose public policies for progressing towards a more prosperous and inclusive society. The book addresses topics such as the meaning and importance of equity, the tax system, equitable access to economic resources and decent work, challenges in education, and access to justice. Each chapter poses critical questions and proposes solutions, contributing to future research and public debates on equity.
A Country Working for the Banks: A Study on the Concentration, Intermediation Margin, and Profits of Banks in Colombia (2000-2009)
The book aims to demonstrate through the financial analysis of various banking entities how they achieve a gross interest margin on resource allocation that exceeds, in most cases, 100% annually of their cost, and to clarify why the Colombian financial sector is able to remain stable in the face of a financial crisis like the one that occurred at the end of 2008 and beginning of 2009. To this end, a thorough analysis of the financial statements over a ten-year period (2000 to 2009) of the country's ten major banks was conducted.