Comprehensive Tax Reform: The Colombian Experience
March 28, 1995
More Formats on IMF eLibrary
Order a Print CopySummary
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
Pages:
75
Volume:
1995
DOI:
Issue:
002
Series:
Occasional Paper No. 1995/002
Stock No:
S123EA0000000
ISBN:
9781557754646
ISSN:
0251-6365
