## Comprehensive Tax Reform: The Colombian Experience

_Occasional Papers, March 28, 1995_

## Source details

**Canonical URL:** [Comprehensive Tax Reform: The Colombian Experience](https://www.imf.org/en/publications/occasional-papers/issues/2016/12/30/comprehensive-tax-reform-the-colombian-experience-461)

## Other formats

- [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)

## 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

---


_Source: https://www.imf.org/en/publications/occasional-papers/issues/2016/12/30/comprehensive-tax-reform-the-colombian-experience-461_