tests. Overall, it is concluded that the tax stimulus analyzed was ineffective in promoting investment in Colombia. …This paper uses a yearly dataset of plant-level investment in Colombian firms during the period 1997 to 2007 to assess … significant correlation is found between the boom observed in investment and the adoption of the tax policy. However, the …

conclude that the analyzed tax stimulus was ineffective to promote investment in Colombia …We use a yearly dataset of plant level investment in Colombian firms during the period 1997 to 2007, to assess the … statistically significant correlation between the boom observed in investment and the adoption of the tax policy. However the …

In this paper we analyze the impact of various minimum taxation concepts on corporate investment decisions. These … investments can be realized in the form of either a real or a financial investment. In a quantitative analysis we refer to the … interesting information for corporate investors having to decide on the location of an investment, and for tax reform discussions …

corporate tax burden is likely to deter investment and to further encourage tax evasion in the future and therefore calls for a … fundamental business tax reform. This paper also reviews the other key elements of the capital income tax system in Colombia. This … Working Paper relates to the 2014 OECD Economic Survey of Colombia (www.oecd.org/eco/surveys/economic-survey-colombia.htm) …