Download or read book Sales Taxation in Colombia written by Richard Miller Bird and published by . This book was released on 1966 with total page 96 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Taxation of Income from Business and Capital in Colombia written by Charles E. McLure and published by Fiscal Reform in the Developin. This book was released on 1990 with total page 432 pages. Available in PDF, EPUB and Kindle. Book excerpt: "Over the years Colombian tax officials have received the benefit of first-class advice of leading foreign scholars. In return, these scholars--and indeed everyone concerned with development policy--have gained a great deal both from the unusual willingness of Colombians to consider new ideas in detail and then, after full public discussion, drawing on the work of these experts to design a 'made-in-Colombia' solution. "[The book's] most important contribution, however, is undoubtedly with respect to consumption taxes. No one, anywhere, has thought through with such care just how the so-called 'simplified alternative tax' (essentially a direct personal consumption tax combined with a cash-flow corporate tax) might work in the real world. Since such taxes are increasingly being considered--if not adopted--all over the world, in developing and developed countries alike, for this reason alone this book should be high on the reading list of all those concerned with the design and implementation of efficient and equitable direct tax systems."--From the Foreword by Richard M. Bird
Download or read book Development of a Value Added Tax in Colombia written by Guillermo Perry and published by . This book was released on 1987 with total page 60 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Some Considerations on the Value Added Tax in Colombia written by Christian R. Jaramillo and published by . This book was released on 2008 with total page 18 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper discusses the way in which the Colombian Tax Code determines the taxable base of the value added tax (VAT). Our analysis shows that the Colombian legislation fails to exploit some of the theoretical advantages of the tax, as it induces cascading and distortions of input prices in production. We carry out a numerical simulation to illustrate the magnitude of these inefficiencies and show that while the Colombian VAT is clearly superior to a general sales tax, it is inferior to the theoretical implementation of the VAT. Additionally, we show that under a VAT applied across the board the Colombian and the theoretical implementation yield equal real tax revenues but different price level adjustments.
Download or read book Taxation and Development written by Richard Miller Bird and published by Cambridge, Mass. : Harvard University Press. This book was released on 1970 with total page 304 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Doing Business in Colombia written by and published by . This book was released on 1993 with total page 264 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Fiscal Reform for Colombia written by Colombia. Comisión de Reforma Tributaria and published by . This book was released on 1971 with total page 884 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Taxation of Income from Business and Capital in Colombia written by and published by . This book was released on 1988 with total page 385 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Taxation in Colombia written by Harvard Law School. International Program in Taxation and published by . This book was released on 1964 with total page 640 pages. Available in PDF, EPUB and Kindle. Book excerpt: Primarily the work of the staff, the following former staff members, and correspondent : George Jackson Eder, John C. Chommie, and Hector Julio Becerra.
Download or read book The Incidence of Colombian Taxes 1970 written by Charles E. McLure and published by . This book was released on 1973 with total page 80 pages. Available in PDF, EPUB and Kindle. Book excerpt: Working paper, based on a 1970 survey, on income distribution and the incidence of taxation in Colombia - covers corporation taxes, income taxes, etc., and concludes that the tax system exhibits a varying degree of progressivity. References and statistical tables.
Download or read book Tax and Trade Guide Colombia written by Arthur Andersen & Co and published by . This book was released on 1972 with total page 284 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Doing Business 2020 written by World Bank and published by World Bank Publications. This book was released on 2019-11-21 with total page 241 pages. Available in PDF, EPUB and Kindle. Book excerpt: Seventeen in a series of annual reports comparing business regulation in 190 economies, Doing Business 2020 measures aspects of regulation affecting 10 areas of everyday business activity.
Download or read book Taxation in Colombia written by and published by . This book was released on 1968 with total page 86 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Salt and the Colombian State written by Joshua M. Rosenthal and published by University of Pittsburgh Pre. This book was released on 2014-08-23 with total page 235 pages. Available in PDF, EPUB and Kindle. Book excerpt: In republican Colombia, salt became an important source of revenue not just to individuals, but to the state, which levied taxes on it and in some cases controlled and profited from its production. The salt trade consistently accounted for roughly 10 percent of government income. In the town of La Salina de Chita, in Boyaca province, thermal springs offered vast amounts of salt, and its procurement and distribution was placed under the jurisdiction of the Ministry of Finance. Focusing his study on La Salina, Joshua M. Rosenthal presents a fascinating glimpse into the workings of the early Colombian state, its institutions, and their interactions with local citizens during this formative period. Although historians have cited the state's weakness and, in many cases, its absence in local affairs, Rosenthal counters these assumptions by documenting the primary role the state held in administering contracts, inspections, land rights, labor, and trade in La Salina, contending that this was not an isolated incident. He also uncovers the frequent interaction between the state and local residents, who used the state's liberal rhetoric to gain personal economic advantage. Seen through the lens of the administration of La Salina's saltworks, Rosenthal provides a firsthand account of the role of local institutions and fiscal management in the larger process of state building. His study offers new perspectives on the complex network of republican Colombia's political culture and its involvement in provincial life across the nation.
Download or read book Legal Bulletin written by and published by . This book was released on with total page 676 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Taxation and Investment in Colombia written by Sarah Perret and published by . This book was released on 2015 with total page 31 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Colombian corporate tax system is highly complex and distortive. The effective tax burden on businesses is very high due to the combined effect of the corporate income tax, the corporate surtax introduced in 2012 (CREE), the net wealth tax on business assets and the value added tax (VAT) on fixed assets. Indeed, in addition to high statutory taxes on corporate income, formal sector businesses are subject to a wealth tax on their net assets and to a production-based VAT system under which VAT paid on the purchases of fixed assets is not creditable against output VAT. Calculations in this paper find that the total marginal effective tax rate reaches about 60% for equity-financed investments. Such a high effective corporate tax burden is likely to deter investment and to further encourage tax evasion in the future and therefore calls for a fundamental business tax reform. This paper also reviews the other key elements of the capital income tax system in Colombia. This Working Paper relates to the 2014 OECD Economic Survey of Colombia (www.oecd.org/eco/surveys/economic-survey-colombia.htm).
