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...
- Autores:
- 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;
- Rights
- License
- Copyright (c) 2020 Víctor Mauricio Castañeda Rodríguez, Jairo Orlando Villabona-Robayo