Comprehensive Tax Reform: The Colombian Experience

Occasional Papers, March 28, 1995

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Comprehensive Tax Reform: The Colombian Experience

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Bibliographic details

• Authors: Parthasarathi Shome
• Published: March 28, 1995
• Series: Occasional Papers
• Volume: 1995
• Pages: 75
• DOI: https://doi.org/10.5089/9781557754646.084

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.

Author and Publication

• Author: Parthasarathi Shome
• Date: March 28, 1995
• Series: Occasional Paper No. 1995/002
• Issue: 002
• Volume: 1995

Focus Areas and Themes

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

Keywords (as provided)

• 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