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Tax Systems and tax reforms in Latin America, Part I : country studies, Colombia

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Author Info

  • Bernardi, Luigi
  • Fumagalli, Elena
  • Fumagalli, Laura

Abstract

This paper is a part of a wider research concerning taxation in the main world economic areas, carried on at the Department of Public economic on the University of Pvia, Italy, directed by L. Bernardi and P. Profeta, under the supervision of Vito Tanzi. The paper illustrates and discusses the Colombian tax ssystems with respect to its structure, developments and reforms until the last chenges of 2007, December.

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Bibliographic Info

Paper provided by University Library of Munich, Germany in its series MPRA Paper with number 5224.

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Date of creation: 15 Mar 2007
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Handle: RePEc:pra:mprapa:5224

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Keywords: Tax Systems Tax Reforms Colombia;

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References

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  1. Ana María Iregui & Jorge Ramos & Luz Amparo Saavedra, . "Análisis de la Descentralización Fiscal en Colombia," Borradores de Economia 175, Banco de la Republica de Colombia.
  2. Fabio Sánchez Torres & Michael Smart & Juan Gonzalo Zapata Giraldo, 2002. "Intergovernmental transfers and municipal finance in Colombia," WORKING PAPERS SERIES. DOCUMENTOS DE TRABAJO, FEDESARROLLO 002915, FEDESARROLLO.
  3. Roberto Perotti, 2000. "Public Spending on Social Protection in Colombia: analysis and proposals," WORKING PAPERS SERIES. DOCUMENTOS DE TRABAJO, FEDESARROLLO 003407, FEDESARROLLO.
  4. Hernán Rincón & Jorge Ramos & Ignacio Lozano, . "Crisis Fiscal Actual: Diagnóstico y Recomendaciones," Borradores de Economia 298, Banco de la Republica de Colombia.
  5. Alberto Alesina, 2000. "Institutional Reforms in Colombia," WORKING PAPERS SERIES. DOCUMENTOS DE TRABAJO, FEDESARROLLO 002887, FEDESARROLLO.
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Cited by:
  1. Víctor Mauricio Castañeda Rodríguez, 2013. "La tributación en América Latina desde la crisis de la deuda y el papel del legislativo en Colombia," Revista de Economía Institucional, Universidad Externado de Colombia - Facultad de Economía, Universidad Externado de Colombia - Facultad de Economía, vol. 15(28), pages 257-280, January-J.

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