The Corporate Income Tax in Colombia: its Effective Rate and its Relationship with Investment  

In Colombia it is traditional that discussions about tax reforms indicate that corporate taxation is so burdensome that it drives away the investment and slows down economic growth, which is why preferential tax treatments or tax cuts are promoted. This is, in fact, what is behind the most recent ta...

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Tipo de recurso:
http://purl.org/coar/resource_type/c_6684
Fecha de publicación:
2020
Institución:
Universidad Pedagógica y Tecnológica de Colombia
Repositorio:
RiUPTC: Repositorio Institucional UPTC
Idioma:
spa
OAI Identifier:
oai:repositorio.uptc.edu.co:001/12029
Acceso en línea:
https://revistas.uptc.edu.co/index.php/cenes/article/view/10493
https://repositorio.uptc.edu.co/handle/001/12029
Palabra clave:
corporate income tax; investment; foreign direct investment; effective tax rate; financing law;
impuesto sobre la renta empresarial; inversión; inversión extranjera directa; tasa efectiva de tributación; Ley de Financiamiento;
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Copyright (c) 2020 Víctor Mauricio Castañeda Rodríguez, Jairo Orlando Villabona-Robayo