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Comprehensive Tax Reform: The Colombian Experience

Author

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  • Mr. Parthasarathi Shome

Abstract

This paper analyzes particular areas of tax policy that have concerned the Colombian authorities during the 1990s, while comprising a comprehensive approach to tax reform over time. It is intended to allow the reader to view in technical detail the type of analysis conducted in a representative tax reform study carried out by the IMF.

Suggested Citation

  • Mr. Parthasarathi Shome, 1995. "Comprehensive Tax Reform: The Colombian Experience," IMF Occasional Papers 1995/002, International Monetary Fund.
    • Handle: RePEc:imf:imfops:1995/002
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    Citations

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    Cited by:

    1. Rains, Luisa & Bès, Martin & Febres, Jorge, 1996. "Reformas recientes en la política tributaria en América Latina," Sede de la CEPAL en Santiago (Estudios e Investigaciones) 34273, Naciones Unidas Comisión Económica para América Latina y el Caribe (CEPAL).
    2. Alonso, Julio César & Olivera, Mauricio & Fainboim Yaker, Israel, 1998. "La sostenibilidad de la política fiscal en América Latina: El caso de Colombia," IDB Publications (Working Papers) 6106, Inter-American Development Bank.
    3. Haindl Rondanelli, Erik, 1996. "Chilean pension fund reform and its impact on saving," Sede de la CEPAL en Santiago (Estudios e Investigaciones) 34299, Naciones Unidas Comisión Económica para América Latina y el Caribe (CEPAL).

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