The 1935 tax reform and the strengthening of direct taxation in Colombia

This paper explores the most relevant elements of tax reform proposed and implemented by President Alfonso López Pumarejo in 1935, during his first term of government. The reform was implemented fundamentally through Act 78 of 1935 and complemented by means of Act 63 of 1936. It is one of the import...

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Autor principal:	Toscano, Oliver Mora
Formato:	Online
Idioma:	spa
Publicado em:	Universidad Pedagógica y Tecnológica de Colombia 2014
Assuntos:	Economic history direct taxation economic policy tax policy Historia económica tributación directa política económica
Acesso em linha:	https://revistas.uptc.edu.co/index.php/cenes/article/view/2442