Examinando por Materia "OLS"

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    Análisis de la tasa impositiva óptima bajo la hipótesis de la Curva de Laffer : evidencia para Colombia
    (Universidad EAFIT, 2026-05-27) Rendón Palacio, Miguel; Ramírez Cantillo, Esteban; Hurtado Rendón, Álvaro Arturo
    This paper empirically tests the existence of the Laffer Curve in Colombia (2000-2025), using internal tax revenue as a proportion of GDP as the dependent variable, and corporate and individual income tax revenues as independent variables. The analysis was conducted through centered double-logarithmic models using Ordinary Least Squares (OLS) with HAC robust standard errors (Newey-West), an eight-quarter lag, and inflation controls (PPI and CPI). The results confirm a non-linear, inverted U-shaped relationship, placing the optimal level for revenue maximization at 5.45% of GDP for corporations and 1.09% for individuals. By contrasting these thresholds with the tax burden of the most recent government, evidence shows that both groups currently operate in the descending zone of the curve. Consequently, it is concluded that further increases in the tax burden will be inefficient, making it imperative to focus future fiscal policy on broadening the tax base and reducing tax evasion.
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    Variables claves en el desempeño financiero de una empresa del sector agroindustrial de la caña, a partir de los factores que inciden en el precio del azúcar
    (Universidad EAFIT, 2024) Gallego Barrera, Valeria; Enríquez Miranda, Geraldine Dayerly; Yepes Raigosa, David Alejandro
    This investigation studied the variables that best describe the financial performance of an agroindustry company, starting from a review of the factors that incite on the sugar price to achieve a global perspective. For this purpose, financial data such as sectorial and macroeconomics from January 2015 to August 2024 were gathered, a statistical descriptive analysis was done correlation analysis, and an OLA regression model and the estimation technique ARMA/ARIMA were used. The results show that the sells growth, monthly devaluation, short term investment, cash reason, EBIT coverage and the net margin have a positive relation with ROA and ROE, while the tangibility negatively affects. Also, the calculated ARIMA models demonstrate that values of even two last periods influence significatively on the current results, highlighting their utility to predict these two indicators for future periods, if past relations persist.