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Comprehensive tax reform : the Colombian experience (Record no. 41825)

MARC details
000 -LEADER
fixed length control field 00787nam a2200145Ia 4500
005 - DATE AND TIME OF LATEST TRANSACTION
control field 20260716043154.0
080 ## - UNIVERSAL DECIMAL CLASSIFICATION NUMBER
Universal Decimal Classification number 11.01.02 C737
100 ## - MAIN ENTRY--PERSONAL NAME
Personal name Shome, Parthasarathi
245 ## - TITLE STATEMENT
Title Comprehensive tax reform : the Colombian experience
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Name of publisher, distributor, etc. IMF
Place of publication, distribution, etc. WashingtonUS
Date of publication, distribution, etc. 1995
300 ## - PHYSICAL DESCRIPTION
Extent viii, 67 p.
520 ## - SUMMARY, ETC.
Summary, etc. Analyzes particular areas of tax policy that have concerned the Colombian authorities during the 1990s. Looks at selected structural aspects and revenue potential of the VAT and the impact of income tax on investment and revenue and inflation adjustment potentials. Examines the customs tariff reform of 1992, including its revenue consequences and some alternative reform packages. Focuses on the direction of future reforms.
583 ## - ACTION NOTE
Time/date of action 3/7/00
Action agent M2LMGR
942 ## - ADDED ENTRY ELEMENTS (KOHA)
Koha item type Monograph
Call number suffix C737

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