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:
Taxation > Colombia.
Impôt > Colombie.
BUSINESS & ECONOMICS > International > Taxation.
Taxation
Steuerreform
Belastinghervormingen.
Colombia
Kolumbien
Acceso en línea:Texto completo
Tabla de Contenidos:
  • 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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