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...
Autores principales: | Castañeda Rodríguez, Víctor Mauricio, Villabona-Robayo, Jairo Orlando |
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Formato: | Online |
Lenguaje: | spa |
Publicado: |
Universidad Pedagógica y Tecnológica de Colombia
2020
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Materias: | |
Acceso en línea: | https://revistas.uptc.edu.co/index.php/cenes/article/view/10493 |
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