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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Détails bibliographiques
Auteurs principaux: Castañeda Rodríguez, Víctor Mauricio, Villabona-Robayo, Jairo Orlando
Format: Online
Langue:spa
Publié: Universidad Pedagógica y Tecnológica de Colombia 2020
Sujets:
Accès en ligne:https://revistas.uptc.edu.co/index.php/cenes/article/view/10493

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