000 00758nam a2200133Ia 4500
080 _a11.01.02 C737
100 _aShome, Parthasarathi
245 _aComprehensive tax reform : the Colombian experience
260 _bIMF
_aWashingtonUS
_c1995
300 _aviii, 67 p.
520 _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.
583 _c3/7/00
_kM2LMGR
942 _cM
_mC737
999 _c18490
_d18490