{
  "title": "Comprehensive Tax Reform: The Colombian Experience",
  "publication": "Occasional Papers, March 28, 1995",
  "sourceUrl": "https://www.imf.org/en/publications/occasional-papers/issues/2016/12/30/comprehensive-tax-reform-the-colombian-experience-461",
  "canonical": "https://www.imf.org/en/publications/occasional-papers/issues/2016/12/30/comprehensive-tax-reform-the-colombian-experience-461",
  "overlayPath": "/en/publications/occasional-papers/issues/2016/12/30/comprehensive-tax-reform-the-colombian-experience-461/index.md",
  "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.",
  "sections": [
    {
      "heading": "Summary",
      "content": "- 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.\n- 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."
    },
    {
      "heading": "Author and Publication",
      "content": "- Author: Parthasarathi Shome\n- Date: March 28, 1995\n- Series: Occasional Paper No. 1995/002\n- Issue: 002\n- Volume: 1995"
    },
    {
      "heading": "Focus Areas and Themes",
      "content": "- Income\n- Income and capital gains taxes\n- Income tax systems\n- National accounts\n- Revenue administration\n- Tariffs\n- Taxes\n- Value-added tax"
    },
    {
      "heading": "Keywords (as provided)",
      "content": "- Global\n- Income\n- Income and capital gains taxes\n- Income tax systems\n- interest deduction\n- interest earnings adjustment\n- investment rate\n- OP\n- personal income tax structure\n- tariff reform\n- tariff surcharge\n- Tariffs\n- user cost of capital\n- Value-added tax\n- VAT\n- VAT credit\n- VAT structure\n- Western Hemisphere\n\n---\n\n\nSource: https://www.imf.org/en/publications/occasional-papers/issues/2016/12/30/comprehensive-tax-reform-the-colombian-experience-461"
    }
  ],
  "bullets": [
    "[Markdown version](/en/publications/occasional-papers/issues/2016/12/30/comprehensive-tax-reform-the-colombian-experience-461/index.md)",
    "[Structured JSON version](/en/publications/occasional-papers/issues/2016/12/30/comprehensive-tax-reform-the-colombian-experience-461/index.json)",
    "[Bundle manifest](/en/publications/occasional-papers/issues/2016/12/30/comprehensive-tax-reform-the-colombian-experience-461/bundle-manifest.json)",
    "Authors: Parthasarathi Shome",
    "Published: March 28, 1995",
    "Series: Occasional Papers",
    "Volume: 1995",
    "Pages: 75",
    "DOI: https://doi.org/10.5089/9781557754646.084",
    "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: Parthasarathi Shome",
    "Date: March 28, 1995",
    "Series: Occasional Paper No. 1995/002",
    "Issue: 002",
    "Volume: 1995",
    "Income",
    "Income and capital gains taxes",
    "Income tax systems",
    "National accounts",
    "Revenue administration",
    "Tariffs",
    "Taxes",
    "Value-added tax",
    "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"
  ],
  "alternates": {
    "markdown": "/en/publications/occasional-papers/issues/2016/12/30/comprehensive-tax-reform-the-colombian-experience-461/index.md",
    "json": "/en/publications/occasional-papers/issues/2016/12/30/comprehensive-tax-reform-the-colombian-experience-461/index.json",
    "bundleManifest": "/en/publications/occasional-papers/issues/2016/12/30/comprehensive-tax-reform-the-colombian-experience-461/bundle-manifest.json"
  },
  "generatedAtUtc": "2026-09-20T17:42:32.028Z"
}