Cover Comprehensive Tax Reform
Comprehensive Tax Reform
The Colombian Experience
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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.

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Author: Mr. Parthasarathi Shome
Series:
Occasional Papers
Publisher:
International Monetary Fund
Language:
English
Publication Date:
28 Mar 1995
DOI:
https://doi.org/10.5089/9781557754646.084
ISBN:
9781557754646
ISSN:
0251-6365
Pages:
75
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
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The views expressed in this book are those of the authors and should not be reported as or attributed to the International Monetary Fund, its Executive Board, or the governments of any of its member countries.