Switching from payroll taxes to corporate income taxes : firms' employment and wages after the 2012 Colombian tax reform
Year of publication: |
2017
|
---|---|
Authors: | Bernal, Raquel ; Meléndez Arjona, Marcela ; Eslava, Marcela ; Pinzón Giraldo, Álvaro José |
Published in: |
Economia : journal of the Latin American and Caribbean Economic Association. - Washington, DC : Brookings Institution Press, ISSN 1529-7470, ZDB-ID 2069839-2. - Vol. 18.2017, 1, p. 41-74
|
Subject: | Payroll taxes | tax reform | employment | Colombia | Kolumbien | Steuerreform | Tax reform | Gewerbesteuer | Local business tax | Beschäftigungseffekt | Employment effect | Unternehmensbesteuerung | Corporate taxation |
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