Bibliograph

Comprehensive tax reform, the Colombian experience, edited by Parthasarathi Shome with contributions from David Dunn [and others]

Type

Label

Comprehensive tax reform, the Colombian experience, edited by Parthasarathi Shome with contributions from David Dunn [and others]

Language

eng

Abstract

This paper analyzes particular areas of tax policy that have concerned the Colombian authorities during the 1990s, while comprising a comprehensive approach to tax reform over time. It is intended to allow the reader to view in technical detail the type of analysis conducted in a representative tax reform study carried out by the IMF

Bibliography note

Includes bibliographical references (pages 64-65)

resource.governmentPublication

international or intergovernmental publication

Illustrations

illustrations

Index

no index present

Literary Form

non fiction

Main title

Comprehensive tax reform

Nature of contents

dictionariesbibliography

Oclc number

793203726

Responsibility statement

edited by Parthasarathi Shome with contributions from David Dunn [and others]

Series statement

Occasional paper,, 123, 0251-6365

Sub title

the Colombian experience

Table Of Contents

I. Introduction / Parthasarathi Shome -- II. Value-Added Tax Issues / Parthasarathi Shome -- III. Income Tax Issues / Erik Haindl, David Dunn and Osvaldo Schenone -- IV. Customs Tariff Reform / Osvaldo Schenone -- V. Conclusions and Future Directions for Reform / Arnold C. Harberger -- App. I. Summary of Tax System as of June 30, 1994 -- App. II. Potential VAT Collections from the Input-Output Matrix and Taxpayer Declarations -- App. III. User Cost of Capital -- App. IV. Disaggregated Investment and Savings Model -- App. V. Adjustments Needed to Obtain Potential Income Tax Base -- App. VI. Customs Tariffs: Computing the Change in Fiscal Receipts

Classification

Contributor

Genre