00734nam a2200121Ia 450000500170000008000180001710000250003524500560006026000280011630000160014452004330016058300190059320260716043154.0 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