Modelo de Flat Tax. Una alternativa para la formalidad en Colombia. Año 2023

This paper aims to provide valuable information regarding the feasibility of a Flat tax model of uniform type, supported on a statistical basis that has been tested in different countries of the world with a great scope and liability; this of course considered under certain particularities of the la...

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Autores:
Ospina Quiceno, Yonathan
Tipo de recurso:
Trabajo de grado de pregrado
Fecha de publicación:
2023
Institución:
Universidad Antonio Nariño
Repositorio:
Repositorio UAN
Idioma:
spa
OAI Identifier:
oai:repositorio.uan.edu.co:123456789/8193
Acceso en línea:
http://repositorio.uan.edu.co/handle/123456789/8193
Palabra clave:
Administración de Empresas
658
31.23 O839m
Business Administration
Rights
openAccess
License
Attribution-NonCommercial-NoDerivatives 4.0 International (CC BY-NC-ND 4.0)
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dc.title.es_ES.fl_str_mv Modelo de Flat Tax. Una alternativa para la formalidad en Colombia. Año 2023
title Modelo de Flat Tax. Una alternativa para la formalidad en Colombia. Año 2023
spellingShingle Modelo de Flat Tax. Una alternativa para la formalidad en Colombia. Año 2023
Administración de Empresas
658
31.23 O839m
Business Administration
title_short Modelo de Flat Tax. Una alternativa para la formalidad en Colombia. Año 2023
title_full Modelo de Flat Tax. Una alternativa para la formalidad en Colombia. Año 2023
title_fullStr Modelo de Flat Tax. Una alternativa para la formalidad en Colombia. Año 2023
title_full_unstemmed Modelo de Flat Tax. Una alternativa para la formalidad en Colombia. Año 2023
title_sort Modelo de Flat Tax. Una alternativa para la formalidad en Colombia. Año 2023
dc.creator.fl_str_mv Ospina Quiceno, Yonathan
dc.contributor.advisor.spa.fl_str_mv Montaña Martínez, Lady Bibiana
dc.contributor.author.spa.fl_str_mv Ospina Quiceno, Yonathan
dc.subject.es_ES.fl_str_mv Administración de Empresas
topic Administración de Empresas
658
31.23 O839m
Business Administration
dc.subject.ddc.es_ES.fl_str_mv 658
31.23 O839m
dc.subject.keyword.es_ES.fl_str_mv Business Administration
description This paper aims to provide valuable information regarding the feasibility of a Flat tax model of uniform type, supported on a statistical basis that has been tested in different countries of the world with a great scope and liability; this of course considered under certain particularities of the labor market and the Colombian standard.
publishDate 2023
dc.date.accessioned.none.fl_str_mv 2023-07-11T21:54:07Z
dc.date.available.none.fl_str_mv 2023-07-11T21:54:07Z
dc.date.issued.spa.fl_str_mv 2023-06-05
dc.type.spa.fl_str_mv Trabajo de grado (Pregrado y/o Especialización)
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dc.identifier.uri.none.fl_str_mv http://repositorio.uan.edu.co/handle/123456789/8193
dc.identifier.bibliographicCitation.spa.fl_str_mv Heathcote, J., Violante, G. L., & Storesletten, K. (2017). Optimal Tax Progressivity: An Analytical Framework (4th ed., Vol. 132). The Quarterly Journal of Economics. https://doi.org/10.1093/qje/qjx018
Iwaskiw, W. (1996). Estonia, Latvia, and Lithuania: Country Studies. Federal Research Division, Library of Congress, Washington, D.C., 1996. https://www.abebooks.com/first-edition/ESTONIA-LATVIA-LITHUANIA-Country-StudiesIwaskiw/19809609797/bd
Kalíšková, K. (2014). Labor supply consequences of family taxation: Evidence from the Czech Republic (7th ed.). Charles University and the Economics Institute of the Academy of Sciences of the Czech Republic. https://www.sciencedirect.com/science/article/abs/pii/S0927537114000517
Keen, M., Kim, Y., & Varsano, R. (2006). The “Flat Tax(es)”: Principles and Evidence. International Monetary Fund. https://www.imf.org/external/pubs/ft/wp/2006/wp06218.pdf
Kuznets, S. (1955). Economic Growth and Income Inequality (Vol. 45). The American Economic Review. http://www.jstor.org/stable/1811581
Lindsey, L. B. (1987). Individual Taxpayer Response to Tax Cuts: 1982–1984 with Implications for the Revenue Maximizing Tax Rate (2nd ed., Vol. 33). Journal of Public Economics.
Mankiw, G. (2008). Principios de Economía (6th ed.). Harvard University. https://clea.edu.mx/biblioteca/files/original/bd2711c3969d92b67fcf71d844bcbaed.pdf
Ministerio de Hacienda y Crédito Público. (2022, May 6). Páginas - Estadísticas de Recaudo. DIAN. Retrieved January 12, 2023, from https://www.dian.gov.co/dian/cifras/Paginas/EstadisticasRecaudo.aspx
Montoya, L. (2021). Informalidad laboral y pobreza multidimensional en Colombia: Vínculos y propuestas de medición. Universidad Nacional de Colombia. https://repositorio.unal.edu.co/handle/unal/80807
OECD Statistics. (2018, July 30). Country statistical profile: Colombia 2023/1. OECD Statistics. Retrieved January 12, 2023, from https://doi.org/10.1787/0f4fa79e-en
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url http://repositorio.uan.edu.co/handle/123456789/8193
identifier_str_mv Heathcote, J., Violante, G. L., & Storesletten, K. (2017). Optimal Tax Progressivity: An Analytical Framework (4th ed., Vol. 132). The Quarterly Journal of Economics. https://doi.org/10.1093/qje/qjx018
Iwaskiw, W. (1996). Estonia, Latvia, and Lithuania: Country Studies. Federal Research Division, Library of Congress, Washington, D.C., 1996. https://www.abebooks.com/first-edition/ESTONIA-LATVIA-LITHUANIA-Country-StudiesIwaskiw/19809609797/bd
Kalíšková, K. (2014). Labor supply consequences of family taxation: Evidence from the Czech Republic (7th ed.). Charles University and the Economics Institute of the Academy of Sciences of the Czech Republic. https://www.sciencedirect.com/science/article/abs/pii/S0927537114000517
Keen, M., Kim, Y., & Varsano, R. (2006). The “Flat Tax(es)”: Principles and Evidence. International Monetary Fund. https://www.imf.org/external/pubs/ft/wp/2006/wp06218.pdf
Kuznets, S. (1955). Economic Growth and Income Inequality (Vol. 45). The American Economic Review. http://www.jstor.org/stable/1811581
Lindsey, L. B. (1987). Individual Taxpayer Response to Tax Cuts: 1982–1984 with Implications for the Revenue Maximizing Tax Rate (2nd ed., Vol. 33). Journal of Public Economics.
Mankiw, G. (2008). Principios de Economía (6th ed.). Harvard University. https://clea.edu.mx/biblioteca/files/original/bd2711c3969d92b67fcf71d844bcbaed.pdf
Ministerio de Hacienda y Crédito Público. (2022, May 6). Páginas - Estadísticas de Recaudo. DIAN. Retrieved January 12, 2023, from https://www.dian.gov.co/dian/cifras/Paginas/EstadisticasRecaudo.aspx
Montoya, L. (2021). Informalidad laboral y pobreza multidimensional en Colombia: Vínculos y propuestas de medición. Universidad Nacional de Colombia. https://repositorio.unal.edu.co/handle/unal/80807
OECD Statistics. (2018, July 30). Country statistical profile: Colombia 2023/1. OECD Statistics. Retrieved January 12, 2023, from https://doi.org/10.1787/0f4fa79e-en
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spelling Attribution-NonCommercial-NoDerivatives 4.0 International (CC BY-NC-ND 4.0)Acceso abiertohttps://creativecommons.org/licenses/by-nc-nd/4.0/info:eu-repo/semantics/openAccesshttp://purl.org/coar/access_right/c_abf2Montaña Martínez, Lady BibianaOspina Quiceno, Yonathan203222130502023-07-11T21:54:07Z2023-07-11T21:54:07Z2023-06-05http://repositorio.uan.edu.co/handle/123456789/8193Heathcote, J., Violante, G. L., & Storesletten, K. (2017). Optimal Tax Progressivity: An Analytical Framework (4th ed., Vol. 132). The Quarterly Journal of Economics. https://doi.org/10.1093/qje/qjx018Iwaskiw, W. (1996). Estonia, Latvia, and Lithuania: Country Studies. Federal Research Division, Library of Congress, Washington, D.C., 1996. https://www.abebooks.com/first-edition/ESTONIA-LATVIA-LITHUANIA-Country-StudiesIwaskiw/19809609797/bdKalíšková, K. (2014). Labor supply consequences of family taxation: Evidence from the Czech Republic (7th ed.). Charles University and the Economics Institute of the Academy of Sciences of the Czech Republic. https://www.sciencedirect.com/science/article/abs/pii/S0927537114000517Keen, M., Kim, Y., & Varsano, R. (2006). The “Flat Tax(es)”: Principles and Evidence. International Monetary Fund. https://www.imf.org/external/pubs/ft/wp/2006/wp06218.pdfKuznets, S. (1955). Economic Growth and Income Inequality (Vol. 45). The American Economic Review. http://www.jstor.org/stable/1811581Lindsey, L. B. (1987). Individual Taxpayer Response to Tax Cuts: 1982–1984 with Implications for the Revenue Maximizing Tax Rate (2nd ed., Vol. 33). Journal of Public Economics.Mankiw, G. (2008). Principios de Economía (6th ed.). Harvard University. https://clea.edu.mx/biblioteca/files/original/bd2711c3969d92b67fcf71d844bcbaed.pdfMinisterio de Hacienda y Crédito Público. (2022, May 6). Páginas - Estadísticas de Recaudo. DIAN. Retrieved January 12, 2023, from https://www.dian.gov.co/dian/cifras/Paginas/EstadisticasRecaudo.aspxMontoya, L. (2021). Informalidad laboral y pobreza multidimensional en Colombia: Vínculos y propuestas de medición. Universidad Nacional de Colombia. https://repositorio.unal.edu.co/handle/unal/80807OECD Statistics. (2018, July 30). Country statistical profile: Colombia 2023/1. OECD Statistics. 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