Payroll taxes in Colombia

This paper analyses these payroll taxes, focusing specially on what is called the "parafiscales". The parafiscales are defined by Artivle 2 of Law 225 (1995) as "mandatory taxes established by law, which affect a certain and unique social or economic group and are used for the benefit of the same sector".

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Year of publication:	2002-12-30
Authors:	Alm, James ; Castaño, Hugo López
Institutions:	FEDESARROLLO
Subject:	Impuestos \| Impuestos parafiscales \| Impuestos de Nomina \| Política fiscal \| Política tributaria

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Series:	INFORMES DE INVESTIGACIÓN.
Type of publication:	Book / Working Paper
Notes:	3 pages long
Classification:	H20 - Taxation, Subsidies, and Revenue. General ; H30 - Fiscal Policies and Behavior of Economic Agents. General ; H50 - National Government Expenditures and Related Policies. General
Source:	RePEc - Research Papers in Economics

Persistent link: https://www.econbiz.de/10011082418