Edición 14 - Rediseño del impuesto al consumo de bebidas alcohólicas: una medida para el control de alcohol en Colombia
| dc.audience | Todo Público | |
| dc.contributor.author | Soto, Victoria E. | |
| dc.contributor.author | Herrera, Juan Camilo | |
| dc.contributor.author | Corrales, Cristian | |
| dc.contributor.author | Llorente, Blanca | |
| dc.contributor.author | Arias, Camilo | |
| dc.contributor.author | Cárdenas, Carlos | |
| dc.contributor.author | Marín, Alejandro | |
| dc.coverage.spatial | Cali de Lat: 03 24 00 N degrees minutes Lat: 3.4000 decimal degrees Long: 076 30 00 W degrees minutes Long: -76.5000 decimal degrees. | |
| dc.date.accessioned | 2025-10-02T21:28:37Z | |
| dc.date.available | 2025-10-02T21:28:37Z | |
| dc.date.issued | 2025-09-01 | |
| dc.description.abstract | La nota de política presenta una propuesta de rediseño del impuesto selectivo al consumo de bebidas alcohólicas en Colombia. Si bien el país ya cuenta con estos impuestos, se requiere de un nuevo diseño que busque objetivos de salud pública. Los impuestos selectivos son la medida más efectiva para el control del consumo de alcohol y, por tanto, previenen y reducen las problemáticas asociadas como las muertes y discapacidad por enfermedades no transmisibles, entre otras. Sumado a esto, la aplicación de esta medida deja nuevos recursos fiscales. | spa |
| dc.description.abstract | The policy brief presents a proposal to redesign the excise tax on alcoholic beverages in Colombia. While the country already has these taxes, a new design is needed that pursues public health objectives. Excise taxes are the most effective measure for controlling alcohol consumption and, therefore, prevent and reduce associated problems such as death and disability from non-communicable diseases, among others. Furthermore, the implementation of this measure creates new fiscal resources. | eng |
| dc.description.tableofcontents | 1. ¿Por qué intervenir? -- 2. Mejores prácticas -- 3. ¿Cómo intervenir? | spa |
| dc.format.extent | 18 páginas | |
| dc.format.medium | Digital | |
| dc.format.mimetype | application/pdf | |
| dc.identifier.instname | instname:Universidad Icesi | |
| dc.identifier.issn | 2256-4063 | |
| dc.identifier.reponame | reponame:Biblioteca Digital | |
| dc.identifier.repourl | repourl:https://repository.icesi.edu.co/ | |
| dc.identifier.uri | https://hdl.handle.net/10906/130464 | |
| dc.identifier.url | https://www.icesi.edu.co/proesa/politicas-en-breve-14 | |
| dc.language.iso | spa | |
| dc.publisher | Universidad Icesi ; Centro de Estudios en Protección Social y Economia de la Salud - PROESA | |
| dc.publisher.place | Santiago de Cali | |
| dc.relation.ispartof | Publicaciones Politicas en Breve edición N° 14 | |
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| dc.rights.accessrights | info:eu-repo/semantics/openAccess | |
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| dc.rights.license | Attribution-NonCommercial-NoDerivatives 4.0 International | en |
| dc.rights.uri | http://creativecommons.org/licenses/by-nc-nd/4.0/ | |
| dc.subject.proposal | Salud | spa |
| dc.subject.proposal | Finanzas públicas | spa |
| dc.subject.proposal | Desarrollo sostenible | spa |
| dc.subject.proposal | Impuesto al consumo de BAL | spa |
| dc.subject.proposal | Health | eng |
| dc.subject.proposal | Public Finance | eng |
| dc.subject.proposal | Sustainable Development | eng |
| dc.subject.proposal | BAL Consumption Tax | eng |
| dc.title | Edición 14 - Rediseño del impuesto al consumo de bebidas alcohólicas: una medida para el control de alcohol en Colombia | spa |
| dc.type | working paper | |
| dc.type.coar | http://purl.org/coar/resource_type/c_8042 | |
| dc.type.coarversion | http://purl.org/coar/version/c_970fb48d4fbd8a85 | |
| dc.type.driver | info:eu-repo/semantics/workingPaper | |
| dc.type.local | Documento de trabajo | |
| dc.type.version | info:eu-repo/semantics/publishedVersion |
