Front Matter Page
IMF Country Report No. 19/107
COLOMBIA
SELECTED ISSUES
April 2019
This Selected Issues paper on Colombia was prepared by a staff team of the International Monetary Fund as background documentation for the periodic consultation with the member country. It is based on the information available at the time it was completed on April 8, 2019.
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© 2019 International Monetary Fund
Front Matter Page
COLOMBIA
SELECTED ISSUES
April 8, 2019
Approved By
Western Hemisphere Department
Prepared By Emilio Fernandez-Corugedo (WHD), Roberto Schatan (FAD) and Frederik Toscani (WHD)
Contents
AN EVALUATION OF THE 2018 FINANCING LAW
A. Introduction
B. Overview of the Colombian Tax System
C. Scoring of Static Revenue Impact of the 2018 Financing Law
D. Discussion of Tax Policy Changes in the 2018 Financing Law
E. The Macroeconomic Effects
F. Conclusion
BOX
1. Other Tax Measures in the Financing Law
FIGURE
1. Macroeconomic Impact of the Financing Law
TABLE
1. Expected Revenues from the Financing Law, 2019–22
References