Occasional Papers

Comprehensive Tax Reform: The Colombian Experience

By Parthasarathi Shome

March 28, 1995

Preview Citation

Format: Chicago

Parthasarathi Shome. Comprehensive Tax Reform: The Colombian Experience, (USA: International Monetary Fund, 1995) accessed December 2, 2024

Summary

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.

Subject: Income, Income and capital gains taxes, Income tax systems, National accounts, Revenue administration, Tariffs, Taxes, Value-added tax

Keywords: Global, Income, Income and capital gains taxes, Income tax systems, Interest deduction, Interest earnings adjustment, Investment rate, OP, Personal income tax structure, Tariff reform, Tariff surcharge, Tariffs, User cost of capital, Value-added tax, VAT, VAT credit, VAT structure, Western Hemisphere

Publication Details

  • Pages:

    75

  • Volume:

    ---

  • DOI:

    ---

  • Issue:

    ---

  • Series:

    Occasional Paper No. 1995/002

  • Stock No:

    S123EA0000000

  • ISBN:

    9781557754646

  • ISSN:

    0251-6365