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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. Fabio Sánchez Torres & Michael Smart & Juan Gonzalo Zapata Giraldo, 2002. "Intergovernmental transfers and municipal finance in Colombia," Informes de Investigación 2915, Fedesarrollo.
    2. María Angélica Arbeláez Restrepo & Ulpiano Ayala Oramas & James Poterba, 2002. "Debt and Deficits:Colombia´s Unsustainable Fiscal Mix," Informes de Investigación 2250, Fedesarrollo.
    3. 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.
    4. Alberto Alesina, 2000. "Institutional reforms in Colombia," Working Papers Series. Documentos de Trabajo 2887, Fedesarrollo.
    5. Hern�n Rinc�n & Jorge Ramos & Ignacio Lozano, 2004. "Crisis Fiscal Actual: Diagn�Stico Y Recomendaciones," Borradores de Economia 2244, Banco de la Republica.
    6. Roberto Perotti, 2000. "Public spending on social protection in Colombia : analysis and proposals," Working Papers Series. Documentos de Trabajo 3407, Fedesarrollo.
    7. 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.
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    Cited by:

    1. Paes, N. L., 2014. "Imposto de Renda da Pessoa Física ? Uma análise comparativa do Brasil em relação à América Latina," Revista Economia e Sociedade, Instituto de Economia, Universidade Estadual de Campinas (UNICAMP), vol. 23, August.
    2. Mathieu-Bolh, Nathalie, 2017. "Can tax reforms help achieve sustainable development?," Resource and Energy Economics, Elsevier, vol. 50(C), pages 135-163.

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    Keywords

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    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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