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

Author

Listed:
  • 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.

Suggested Citation

  • Bernardi, Luigi & Fumagalli, Elena & Fumagalli, Laura, 2007. "Tax Systems and tax reforms in Latin America, Part I : country studies, Colombia," MPRA Paper 5224, University Library of Munich, Germany.
  • Handle: RePEc:pra:mprapa:5224
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    File URL: https://mpra.ub.uni-muenchen.de/5224/2/MPRA_paper_5224.pdf
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    References listed on IDEAS

    as
    1. Hernán Rincón & Jorge Ramos & Ignacio Lozano, 2004. "Crisis Fiscal Actual: Diagnóstico Y Recomendaciones," BORRADORES DE ECONOMIA 002244, BANCO DE LA REPÚBLICA.
    2. Alberto Alesina, 2000. "Institutional reforms in Colombia," WORKING PAPERS SERIES. DOCUMENTOS DE TRABAJO 002887, FEDESARROLLO.
    3. Roberto Perotti, 2000. "Public spending on social protection in Colombia: analysis and proposals," WORKING PAPERS SERIES. DOCUMENTOS DE TRABAJO 003407, FEDESARROLLO.
    4. Ana María Iregui & Jorge Ramos & Luz Amparo Saavedra, 2001. "Análisis de la Descentralización Fiscal en Colombia," Borradores de Economia 175, Banco de la Republica de Colombia.
    5. Fabio Sánchez Torres & Michael Smart & Juan Gonzalo Zapata Giraldo, 2002. "Intergovernmental transfers and municipal finance in Colombia," INFORMES DE INVESTIGACIÓN 002915, FEDESARROLLO.
    6. Juan Camilo Chaparro & Michael Smart & Juan Gonzola Zapata, 2004. "Intergovernmental Transfers and Municipal Finance in Colombia," International Tax Program Papers 0403, International Tax Program, Institute for International Business, Joseph L. Rotman School of Management, University of Toronto.
    7. María Angélica Arbeláez Restrepo & Ulpiano Ayala Oramas & James Poterba, 2002. "Debt and Deficits:Colombia´s Unsustainable Fiscal Mix," INFORMES DE INVESTIGACIÓN 002250, FEDESARROLLO.
    8. Sergio Clavijo, 2005. "Tributación, Equidad y Eficiencia en Colombia: Guía para Salir de un Sistema Amalgamado," Borradores de Economia 325, Banco de la Republica de Colombia.
    Full references (including those not matched with items on IDEAS)

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    Cited by:

    1. repec:eee:resene:v:50:y:2017:i:c:p:135-163 is not listed on IDEAS
    2. 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, vol. 15(28), pages 257-280, January-J.

    More about this item

    Keywords

    Tax Systems Tax Reforms Colombia;

    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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