La carga tributaria sobre los ingresos laborales y de capital en Colombia : el caso del impuesto sobre la renta y el IVA
Jorge Armando Rodríguez, Javier Ávila Mahecha
| Alternative title: | The tax burden on labor and capital income in Colombia : the case of the income tax and the VAT La charge fiscale sur les revenus professionnels et du capital en Colombie : le cas l'impôt sur le revenu et l'IVA A carga tributária sobre a receita de trabalho e de capital na Colômbia : o caso do imposto de renda e IVA |
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| Year of publication: |
2017
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| Authors: | Rodríguez, Jorge Armando ; Ávila Mahecha, Javier |
| Published in: |
Cuadernos de economía. - Bogotá : [Verlag nicht ermittelbar], ISSN 0121-4772, ZDB-ID 734609-8. - Vol. 36.2017, 72, número especial, p. 99-138
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| Subject: | National taxation | factor income | income tax | VAT | tax incidence | effective tax rates | national accounts |
| Type of publication: | Article |
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| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | Spanish |
| Notes: | Zusammenfassungen in englischer, französischer und portugiesischer Sprache |
| Other identifiers: | 10.15446/cuad.econ.v36n72.65877 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10011959064