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Payroll taxes in Colombia

James Alm () and Hugo Lopez Castaño

Informes de Investigación from Fedesarrollo

Abstract: 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; Política fiscal; Política tributaria (search for similar items in EconPapers)
JEL-codes: H20 H30 H50 (search for similar items in EconPapers)
Pages: 30
Date: 2002-12-30
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Handle: RePEc:col:000124:003316