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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

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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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Publisher 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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Related research
Keywords: Tax Systems Tax Reforms Colombia;

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Find related papers by JEL classification:
H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
H2 - Public Economics - - Taxation, Subsidies, and Revenue
H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
H23 - Public Economics - - Taxation, Subsidies, and Revenue - - - Externalities; Redistributive Effects; Environmental Taxes and Subsidies

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  1. Roberto Perotti, 2000. "Public Spending on Social Protection in Colombia: analysis and proposals," WORKING PAPERS SERIES. DOCUMENTOS DE TRABAJO 003407, FEDESARROLLO. [Downloadable!]
  2. Alberto Alesina, 2000. "Institutional Reforms in Colombia," WORKING PAPERS SERIES. DOCUMENTOS DE TRABAJO 002887, FEDESARROLLO. [Downloadable!]
  3. Fabio Sánchez Torres & Michael Smart & Juan Gonzalo Zapata Giraldo, 2002. "Intergovernmental transfers and municipal finance in Colombia," WORKING PAPERS SERIES. DOCUMENTOS DE TRABAJO 002915, FEDESARROLLO. [Downloadable!]
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  4. Hernán Rincón & Jorge Ramos & Ignacio Lozano, 2004. "Crisis Fiscal Actual: Diagnóstico Y Recomendaciones," BORRADORES DE ECONOMIA 002244, BANCO DE LA REPÚBLICA. [Downloadable!]
    Other versions:
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