Payroll taxes in Colombia

James Alm () and Hugo Lopez Castaño

No 3316, Informes de Investigación from Fedesarrollo

Abstract: This paper analyses these payroll taxes, focusing specially on what is called the "parafiscales". The parafiscales are defined by Artivle 2 of Law 225 (1995) as "mandatory taxes established by law, which affect a certain and unique social or economic group and are used for the benefit of the same sector".

Keywords: Impuestos; Impuestos parafiscales; Impuestos de Nomina; Política fiscal; Política tributaria (search for similar items in EconPapers)
JEL-codes: H20 H30 H50 (search for similar items in EconPapers)
Pages: 30
Date: 2002-12-30
References: Add references at CitEc
Citations: View citations in EconPapers (5)

Downloads: (external link)
http://hdl.handle.net/11445/1019

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:col:000124:003316

Access Statistics for this paper

More papers in Informes de Investigación from Fedesarrollo Calle 78 # 9-91. Contact information at EDIRC.
Bibliographic data for series maintained by Patricia Monroy ().