How Responsive are Firms to the Corporate Wealth Tax?
The corporate wealth tax is commonly associated with a non-optimal policy for fiscal revenue and efficiency. However, there is no empirical evidence regarding the behavioral response of firms to this tax. Taking advantage of the non-linearities introduced by the tax design in Colombia, this paper es...
- Autores:
-
Gómez, Camilo
- Tipo de recurso:
- Work document
- Fecha de publicación:
- 2019
- Institución:
- Universidad de los Andes
- Repositorio:
- Séneca: repositorio Uniandes
- Idioma:
- spa
- OAI Identifier:
- oai:repositorio.uniandes.edu.co:1992/41099
- Acceso en línea:
- http://hdl.handle.net/1992/41099
- Palabra clave:
- Corporate wealth tax
wealth tax base elasticity
Colombia
H25, H26, H32, D22
- Rights
- openAccess
- License
- http://creativecommons.org/licenses/by-nc-nd/4.0/