Comprehensive Tax Reform: The Colombian Experience

Parthasarathi Shome

No 1995/002, IMF Occasional Papers from International Monetary Fund

Abstract: This paper analyzes particular areas of tax policy that have concerned the Colombian authorities during the 1990s, while comprising a comprehensive approach to tax reform over time. It is intended to allow the reader to view in technical detail the type of analysis conducted in a representative tax reform study carried out by the IMF.

Keywords: OP; VAT; user cost of capital; interest earnings adjustment; VAT credit; interest deduction; investment rate; Value-added tax; Tariffs; Income and capital gains taxes; Income tax systems; Income; Western Hemisphere; Global; tariff reform; tariff surcharge; VAT structure; personal income tax structure (search for similar items in EconPapers)
Pages: 75
Date: 1995-03-28
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Citations: View citations in EconPapers (4)

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