Comprehensive Tax Reform: The Colombian Experience

March 28, 1995

Preview Citation

Format: Chicago

Parthasarathi Shome. Comprehensive Tax Reform: The Colombian Experience, (USA: International Monetary Fund, 1995) accessed December 22, 2024

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

Publication Details

Pages:

75
Volume:

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DOI:

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Issue:

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Series:

Occasional Paper No. 1995/002
Stock No:

S123EA0000000
ISBN:

9781557754646
ISSN:

0251-6365

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