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The bank debit tax in Colombia

María Angélica Arbeláez Restrepo (), Leonard E. Burman and Sandra Consuelo Zuluaga ()
Authors registered in the RePEc Author Service: Maria Angelica Arbelaez ()

Informes de Investigación from Fedesarrollo


This paper examines the history and economic effects of the BDT in Colombia. Section II reviews the history of the BDT in Colombia. Section III discusses its use throughout Latin America. Section IV examines the effects of Colombia’s BDT on efficiency, equity, and tax administration. Section V considers a potential reform option—converting Colombia’s BDT into a withholding tax. Section VI provides concluding remarks.

Keywords: Política Fiscal; Gastos públicos. Impuestos financieros; Política tributaria (search for similar items in EconPapers)
JEL-codes: E62 H30 (search for similar items in EconPapers)
Pages: 37
Date: 2004-03-06
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Handle: RePEc:col:000124:003565