The Corporate Income Tax in Colombia: its Effective Rate and its Relationship with Investment

The Corporate Income Tax in Colombia: its Effective Rate and its Relationship with Investment

In Colombia it is traditional that discussions about tax reforms indicate that corporate taxation is so burdensome that it drives away the investment and slows down economic growth, which is why preferential tax treatments or tax cuts are promoted. This is, in fact, what is behind the most recent ta...

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Dades bibliogràfiques
Autors principals:	Castañeda Rodríguez, Víctor Mauricio, Villabona-Robayo, Jairo Orlando
Format:	Online
Idioma:	spa
Publicat:	Universidad Pedagógica y Tecnológica de Colombia 2020
Matèries:	corporate income tax; investment; foreign direct investment; effective tax rate; financing law; impuesto sobre la renta empresarial; inversión; inversión extranjera directa; tasa efectiva de tributación; Ley de Financiamiento;
Accés en línia:	https://revistas.uptc.edu.co/index.php/cenes/article/view/10493

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