Jaramillo H., Christian R.; Tovar, Jorge - In: El Trimestre Económico LXXVI (3) (2009) 303, pp. 721-749
This paper empirically estimates the pass-thought of the value-added tax (VAT) on Colombian consumer prices. The identification strategy uses the consumer price index and takes advantage of the relatively frequent tax reforms that have taken place recently in Colombia. The results suggest that...