Munich Personal RePEc Archive

Tax Systems and tax reforms in Latin America, Part I : country studies, Colombia

Bernardi, Luigi and Fumagalli, Elena and Fumagalli, Laura (2007): Tax Systems and tax reforms in Latin America, Part I : country studies, Colombia. Published in: Tax Systems and Tax Reforms in Latin America - Routledge (15. September 2008): pp. 205-224.

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Abstract

This paper is a part of a wider research concerning taxation in the main world economic areas, carried on at the Department of Public economic on the University of Pvia, Italy, directed by L. Bernardi and P. Profeta, under the supervision of Vito Tanzi. The paper illustrates and discusses the Colombian tax ssystems with respect to its structure, developments and reforms until the last chenges of 2007, December.

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