Tax Systems and tax reforms in Latin America, Part I: country studies, Colombia

Luigi Bernardi (), Elena Fumagalli and Laura Fumagalli ()

MPRA Paper from University Library of Munich, Germany

Abstract: This paper is a part of a wider research concerning taxation in the main world economic areas, carried on at the Department of Public economic on the University of Pvia, Italy, directed by L. Bernardi and P. Profeta, under the supervision of Vito Tanzi. The paper illustrates and discusses the Colombian tax ssystems with respect to its structure, developments and reforms until the last chenges of 2007, December.

Keywords: Tax; Systems; Tax; Reforms; Colombia (search for similar items in EconPapers)
JEL-codes: H24 H2 H20 H23 (search for similar items in EconPapers)
Date: 2007-03-15
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