Distorsión en la tributación de las empresas en Colombia: un análisis a partir de las tarifas efectivas marginales
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DOI: 10.32468/Espe.5701
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- Javier Ávila Mahecha & Ivonne Rocío León Hernández, 2008. "Distorsión en la tributación de las empresas en Colombia: un análisis a partir de las tarifas efectivas marginales," Revista ESPE - Ensayos Sobre Política Económica, Banco de la República, vol. 26(57), pages 12-70, December.
References listed on IDEAS
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- Ana María Iregui B & Ligia Melo-Becerra & Jorge Ramos-Forero, 2004. "El impuesto predial en Colombia: evolución reciente, comportamiento de las tarifas y potencial de recaudo," Revista ESPE - Ensayos Sobre Política Económica, Banco de la República, December.
- Ana María Iregui B. & Ligia Melo B. & Jorge Ramos F., 2004. "El Impuesto Predial en Colombia: Evolución Reciente, Comportamiento de las Tarifas y Potencial de Recaudo," Borradores de Economia 274, Banco de la Republica de Colombia.
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- repec:bdr:ensayo:v:22:y:2004:i:46-2:p:186-248 is not listed on IDEAS
- Ana María Iregui B. & Ligia Melo B. & Jorge Ramos, 2004. "El Impuesto Predial en Colombia: Evolución Reciente, Comportamiento de las Tarifas y Potencial de Recaudo," Borradores de Economia 2515, Banco de la Republica.
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Cited by:
- Ligia Alba Melo-Becerra & Javier Ávila Mahecha & Jorge Enrique Ramos-Forero, 2017.
"The effect of corporate taxes on investment: Evidence from the Colombian firms,"
Borradores de Economia
1001, Banco de la Republica de Colombia.
- Ligia Alba Melo-Becerra & Javier Ávila Mahecha & Jorge Enrique Ramos-Forero, 2017. "The Effect of Corporate Taxes on Investment: Evidence from the Colombian Firms," IHEID Working Papers 10-2017, Economics Section, The Graduate Institute of International Studies.
- Javier Ávila Mahecha & Ivonne León, 2010. "Un impuesto implícito a la inversión," Revista Cuadernos de Economia, Universidad Nacional de Colombia, FCE, CID, June.
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More about this item
Keywords
tributación; tarifas marginales efectivas; incidencia;All these keywords.
JEL classification:
- H22 - Public Economics - - Taxation, Subsidies, and Revenue - - - Incidence
- H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
- H71 - Public Economics - - State and Local Government; Intergovernmental Relations - - - State and Local Taxation, Subsidies, and Revenue
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