Today we publish this opinion that was written on 2013 by today´s elect Colombian president

A practice that has become usual to promote citizen actions is to dedicate days to social and environmental causes. In this sense, there is the Day of Water, the Day of the Earth, the fight against AIDS, among others. Likewise, in different cities the Day without a Car has been created, to motivate the use of the bicycle, and even the day of the walker, by means of which the pedestrian culture is encouraged in places with a lot of traffic.

That said, it would be equally important to use taxes to raise awareness or, simply, to provide citizens with access to goods and services with externalities in their quality of life. Under this argument, betting on a day without VAT would be a way to encourage, through actions of the State, some behaviors citizens, while it would help trade.

How could a day without VAT work? The experience of the United States serves to define its parameters. In 27 States, they advance between two and three days without VAT per year, which are restricted to specific products. The majority of products covered are clothing, school supplies, computers, eco-efficient products, shoes and means of protection to face natural disasters.

Of course, there are also restrictions regarding prices. In places like Alabama, New Mexico and Tennessee, among others, it is not allowed the acquisition without VAT of computers that exceed $ 1,000 USD, and clothing and shoes for more than $ 600. The days are drawn during the year and publicly reported through the mass media.

The system has several advantages. It helps low-income and middle-class families, allows trade to liquidate inventories and does not affect tax collection.

Reflecting on the case of Latin America, there are not many countries that have well-structured tax holidays. Can it work in the region? Undoubtedly, it can become an instrument to provide vulnerable households or the emerging middle class with access to computers and appliances, which improve the quality of life or that are efficient in the consumption of energy, clothing and books.

Colombia could adopt a mechanism of this nature in times of school entry, as well as to stimulate the acquisition of new information technologies; and increase the purchase and reading of books in population groups with fewer opportunities.

The application of a day without VAT requires the approval of laws, but, most importantly, an agreement between commerce, society, consumer associations and the public sector. Although there are those who believe that these systems reward some branches to the detriment of others, the restrictions of time, price, and sectors make it possible to concentrate this effort on giving a boost to those who form the base of the pyramid.