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Comprehensive tax reform : the Colombian experience

By:

Shome, Parthasarathi

Material type: Text

TextPublication details: IMF WashingtonUS 1995Description: viii, 67 pAction note:

3/7/00 M2LMGR

Summary: 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.

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Item type	Current library	Call number	Status	Barcode
Monograph	CARICOM Documentation Centre	11.01.02 C737 (Browse shelf(Opens below))	Available	0000000012504

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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.

3/7/00 M2LMGR

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