Comprehensive Tax Reform: The Colombian Experience

March 28, 1995

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

Pages:
75
Volume:
1995
DOI:
https://doi.org/10.5089/9781557754646.084
Issue:
002
Series:
Occasional Paper No. 1995/002
Stock No:
S123EA0000000
ISBN:
9781557754646
ISSN:
0251-6365

IMF’s Work

RESOURCES

TOPICS

Flagship Publications

Other Publications

IMF reports and publications by country

Regional Offices

All News

See Also

For Journalists

Press Center

RESOURCES

FLAGSHIPS

KEY SERIES

IMF NOTES

Loading component...

Occasional Papers