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Comprehensive tax reform : the Colombian experience /

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...

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Detalles Bibliográficos
Clasificación:Libro Electrónico
Otros Autores: Shome, Parthasarathi, 1950- (Editor ), Dunn, David, 1958-
Formato: Electrónico eBook
Idioma:Inglés
Publicado: Washington, D.C. : International Monetary Fund, 1995.
Colección:Occasional paper (International Monetary Fund) ; no. 123.
Temas:
Acceso en línea:Texto completo

MARC

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245 0 0 |a Comprehensive tax reform :  |b the Colombian experience /  |c edited by Parthasarathi Shome with contributions from David Dunn [and others]. 
260 |a Washington, D.C. :  |b International Monetary Fund,  |c 1995. 
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504 |a Includes bibliographical references (pages 64-65). 
505 0 |a I. Introduction / Parthasarathi Shome -- II. Value-Added Tax Issues / Parthasarathi Shome -- III. Income Tax Issues / Erik Haindl, David Dunn and Osvaldo Schenone -- IV. Customs Tariff Reform / Osvaldo Schenone -- V. Conclusions and Future Directions for Reform / Arnold C. Harberger -- App. I. Summary of Tax System as of June 30, 1994 -- App. II. Potential VAT Collections from the Input-Output Matrix and Taxpayer Declarations -- App. III. User Cost of Capital -- App. IV. Disaggregated Investment and Savings Model -- App. V. Adjustments Needed to Obtain Potential Income Tax Base -- App. VI. Customs Tariffs: Computing the Change in Fiscal Receipts. 
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520 3 |a 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. 
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