The bank debit tax in Colombia
MarÃa AngÃ©lica ArbelÃ¡ez Restrepo (),
Leonard E. Burman and
Sandra Consuelo Zuluaga ()
Authors registered in the RePEc Author Service: Maria Angelica Arbelaez ()
Informes de InvestigaciÃ³n 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 Colombiaâ€™s BDT on efficiency, equity, and tax administration. Section V considers a potential reform optionâ€”converting Colombiaâ€™s BDT into a withholding tax. Section VI provides concluding remarks.
Keywords: PolÃtica Fiscal; Gastos pÃºblicos. Impuestos financieros; PolÃtica tributaria (search for similar items in EconPapers)
JEL-codes: E62 H30 (search for similar items in EconPapers)
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Persistent link: https://EconPapers.repec.org/RePEc:col:000124:003565
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