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dc.coverage.spatialColombiaspa
dc.creatorCastañeda Rodríguez, Víctor Mauricio
dc.date.accessioned2020-05-13T17:04:50Z
dc.date.available2020-05-13T17:04:50Z
dc.date.created2014
dc.identifier.otherhttps://doi.org/10.17230/ecos.2014.38.7spa
dc.identifier.urihttp://hdl.handle.net/20.500.12010/9332
dc.description.abstractThis paper, through a Colombian case study, suggests that the public social expenditure helps increase the contribution that indirect taxes such as VAT has on revenue, not only due to the fiscal effort its funding requires, but also because of the compensation effect for taxpayers, particularly for those with a lower income. Evidence on the structure determinants and tax pressure using data for the 1970-2010 period is also presented, its temporal dependence is highlighted and the effect of adopted tax reforms is considered.spa
dc.format.extent33 páginasspa
dc.format.mimetypeapplication/pdfspa
dc.subjectTax reformspa
dc.subjectTax pressurespa
dc.subjectTax structurespa
dc.subjectPublic social expenditurespa
dc.titleSocial expenditure as a factor that promotes greater dependence on the vat. analysis of the colombian casespa
dc.type.localArtículospa
dc.subject.lembImpuesto sobre el valor agregado -- Investigacionesspa
dc.subject.lembImpuestos al gasto -- Investigacionesspa
dc.type.hasversioninfo:eu-repo/semantics/acceptedVersionspa
dc.rights.localAbierto (Texto Completo)spa
dc.identifier.repourlhttp://expeditiorepositorio.utadeo.edu.cospa
dc.identifier.doihttps://doi.org/10.17230/ecos.2014.38.7spa
dc.format.rda1 recurso en línea (archivo de texto)spa
dc.description.rdaRequerimientos de sistema: Adobe Acrobat Readerspa
dc.type.driverinfo:eu-repo/semantics/articlespa


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