Payroll taxes in Colombia
James Alm () and
Hugo Lopez Castaño
Informes de InvestigaciÃ³n from Fedesarrollo
This paper analyses these payroll taxes, focusing specially on what is called the "parafiscales". The parafiscales are defined by Artivle 2 of Law 225 (1995) as "mandatory taxes established by law, which affect a certain and unique social or economic group and are used for the benefit of the same sector".
Keywords: Impuestos; Impuestos parafiscales; Impuestos de Nomina; PolÃtica fiscal; PolÃtica tributaria (search for similar items in EconPapers)
JEL-codes: H20 H30 H50 (search for similar items in EconPapers)
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Persistent link: https://EconPapers.repec.org/RePEc:col:000124:003316
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