Impuesto al Valor Agregado y pobreza en Colombia: 1999 - 2009

This work is an approach to assess the incidence of Value Added Tax -VATin the evolution of poverty indicators in Colombia for the period between 1999 and 2009. The paper begins with an introduction to the topic, in the second part; it develops the basic concepts about the relationship between taxes...

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Autores:
Patiño Jacinto, Ruth Alejandra
Parra Jiménez, Orlando Darío
Tipo de recurso:
Fecha de publicación:
2015
Institución:
Universidad Santo Tomás
Repositorio:
Repositorio Institucional USTA
Idioma:
spa
OAI Identifier:
oai:repository.usta.edu.co:11634/41175
Acceso en línea:
https://revistas.usantotomas.edu.co/index.php/activos/article/view/1770
Palabra clave:
Value Added Tax
progressivity
regressivity
poverty
Rights
License
http://purl.org/coar/access_right/c_abf2