00705nam a2200109Ia 4500080001800000100002500018245005600043260002800099300001600127520043300143583001900576 a11.01.02 C737 aShome, Parthasarathi aComprehensive tax reform : the Colombian experience bIMFaWashingtonUSc1995 aviii, 67 p. aAnalyzes 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. c3/7/00kM2LMGR