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 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 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).

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 Business Law of Colombia Colombian income taxation written by Colombia and published by . This book was released on 1960 with total page 344 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Colombia Foreign Investment written by Colombia Information Service and published by . This book was released on 1970 with total page 18 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book The Republic of Colombia Business legal Handbook written by Dominic A. Perenzin and published by . This book was released on 1972 with total page 120 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Colombia written by International Monetary Fund. Western Hemisphere Dept. and published by International Monetary Fund. This book was released on 2019-04-29 with total page 16 pages. Available in PDF, EPUB and Kindle. Book excerpt: This Selected Issues paper examines the impact of the Financing Law on both tax revenues and the economy. This paper assesses the main tax measures introduced by the law and their dynamic impact on tax revenue through macroeconomic transmission channels. Despite various reforms in recent years, non-oil tax revenues in Colombia remain comparatively low. The Financing Law should raise tax revenues in 2019 but will likely create shortfalls thereafter. The model-based simulations point to sizeable increases in private investment. The simulations suggest that the Law could boost medium-term growth by around 0.2 percent of GDP but will reduce tax revenues by over 1/2 percent of GDP in the medium term. The key channel is through a lower corporate burden through lower corporate income tax and allowing input credit for value added tax on capital goods. The analysis finds that the Law may boost medium-term growth by around 0.2 percent of GDP, but it may lead to future tax revenue shortfalls starting in 2020.

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 644 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 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 Colombian Income Tax Service written by Colombia and published by . This book was released on 1950 with total page 230 pages. Available in PDF, EPUB and Kindle. Book excerpt:

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 Income tax policy for the Russian Republic written by and published by Hoover Press. This book was released on with total page 24 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Policy Changes that Encourage Private Business Investment in Colombia written by Mansoor Dailami and published by World Bank Publications. This book was released on 1989 with total page 59 pages. Available in PDF, EPUB and Kindle. Book excerpt: To sustain expansion of private business investment, Colombia should consider an investment tax credit, frequent forecasting of business variables (to reassure businessmen of the favorable climate for investment), a shift from historical cost accounting to replacement cost accounting, and preferential treatment for small and medium-size firms in the allocation of available capital.

Download or read book Colombia written by Ernst & Ernst and published by . This book was released on 1971 with total page 208 pages. Available in PDF, EPUB and Kindle. Book excerpt:

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 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: