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...

Full description

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/