Making Colombia's Tax Policy More Efficient, Fair and Green:
Tax revenues at 20% of GDP remain low compared to other Latin American countries and the OECD average and tax evasion is pervasive. Lower oil revenues and the expiration of a number of taxes are putting strains on the budget at a time when social and development spending needs are rising. Heavy reli...
Saved in:
| Main Author: | |
|---|---|
| Other Authors: | , |
| Format: | Electronic eBook |
| Language: | English |
| Published: |
Paris
OECD Publishing
2015
|
| Series: | OECD Economics Department Working Papers
|
| Subjects: | |
| Online Access: | Volltext |
| Summary: | Tax revenues at 20% of GDP remain low compared to other Latin American countries and the OECD average and tax evasion is pervasive. Lower oil revenues and the expiration of a number of taxes are putting strains on the budget at a time when social and development spending needs are rising. Heavy reliance on corporate income taxes reduces investment. At the same time, the redistributive impact of taxation is reduced because most of income and wealth taxes are paid by firms rather than households. Therefore, Colombia needs a comprehensive tax reform that boosts revenues and shifts the tax burden to support more inclusive and green growth. Tax loopholes and exemptions that reduce the tax base and favour mainly the rich should be reduced significantly. Strengthening the tax administration will help reduce evasion. This Working Paper relates to the 2014 OECD Economic Survey of Colombia. (www.oecd.org/eco/surveys/economic-survey-colombia.htm) |
| Physical Description: | 1 Online-Ressource (40 Seiten) 21 x 29.7cm |
| DOI: | 10.1787/5js0cqs9605g-en |
Staff View
MARC
| LEADER | 00000nam a2200000zc 4500 | ||
|---|---|---|---|
| 001 | BV047930969 | ||
| 003 | DE-604 | ||
| 007 | cr|uuu---uuuuu | ||
| 008 | 220413s2015 xx o|||| 00||| eng d | ||
| 024 | 7 | |a 10.1787/5js0cqs9605g-en |2 doi | |
| 035 | |a (ZDB-13-SOC)06132695X | ||
| 035 | |a (OCoLC)1312694360 | ||
| 035 | |a (DE-599)BVBBV047930969 | ||
| 040 | |a DE-604 |b ger |e aacr | ||
| 041 | 0 | |a eng | |
| 049 | |a DE-384 |a DE-91 |a DE-473 |a DE-824 |a DE-29 |a DE-739 |a DE-355 |a DE-20 |a DE-1028 |a DE-1049 |a DE-188 |a DE-521 |a DE-861 |a DE-898 |a DE-92 |a DE-573 |a DE-19 | ||
| 100 | 1 | |a Daude, Christian |e Verfasser |4 aut | |
| 245 | 1 | 0 | |a Making Colombia's Tax Policy More Efficient, Fair and Green |c Christian Daude, Sarah Perret and Bert Brys = Axer davantage les politiques fiscales sur l'efficacité, l'équité et l'écologie / Christian Daude, Sarah Perret et Bert Brys |
| 246 | 1 | 3 | |a Axer davantage les politiques fiscales sur l'efficacité, l'équité et l'écologie |
| 264 | 1 | |a Paris |b OECD Publishing |c 2015 | |
| 300 | |a 1 Online-Ressource (40 Seiten) |c 21 x 29.7cm | ||
| 336 | |b txt |2 rdacontent | ||
| 337 | |b c |2 rdamedia | ||
| 338 | |b cr |2 rdacarrier | ||
| 490 | 0 | |a OECD Economics Department Working Papers | |
| 520 | |a Tax revenues at 20% of GDP remain low compared to other Latin American countries and the OECD average and tax evasion is pervasive. Lower oil revenues and the expiration of a number of taxes are putting strains on the budget at a time when social and development spending needs are rising. Heavy reliance on corporate income taxes reduces investment. At the same time, the redistributive impact of taxation is reduced because most of income and wealth taxes are paid by firms rather than households. Therefore, Colombia needs a comprehensive tax reform that boosts revenues and shifts the tax burden to support more inclusive and green growth. Tax loopholes and exemptions that reduce the tax base and favour mainly the rich should be reduced significantly. Strengthening the tax administration will help reduce evasion. This Working Paper relates to the 2014 OECD Economic Survey of Colombia. (www.oecd.org/eco/surveys/economic-survey-colombia.htm) | ||
| 650 | 4 | |a Economics | |
| 650 | 4 | |a Colombia | |
| 700 | 1 | |a Perret, Sarah |4 ctb | |
| 700 | 1 | |a Brys, Bert |4 ctb | |
| 856 | 4 | 0 | |u https://doi.org/10.1787/5js0cqs9605g-en |x Verlag |z kostenfrei |3 Volltext |
| 912 | |a ZDB-13-SOC | ||
| 943 | 1 | |a oai:aleph.bib-bvb.de:BVB01-033312462 | |
Record in the Search Index
| _version_ | 1818805995397185536 |
|---|---|
| adam_text | |
| adam_txt | |
| any_adam_object | |
| any_adam_object_boolean | |
| author | Daude, Christian |
| author2 | Perret, Sarah Brys, Bert |
| author2_role | ctb ctb |
| author2_variant | s p sp b b bb |
| author_facet | Daude, Christian Perret, Sarah Brys, Bert |
| author_role | aut |
| author_sort | Daude, Christian |
| author_variant | c d cd |
| building | Verbundindex |
| bvnumber | BV047930969 |
| collection | ZDB-13-SOC |
| ctrlnum | (ZDB-13-SOC)06132695X (OCoLC)1312694360 (DE-599)BVBBV047930969 |
| discipline | Wirtschaftswissenschaften |
| discipline_str_mv | Wirtschaftswissenschaften |
| doi_str_mv | 10.1787/5js0cqs9605g-en |
| format | Electronic eBook |
| fullrecord | <?xml version="1.0" encoding="UTF-8"?><collection xmlns="http://www.loc.gov/MARC21/slim"><record><leader>00000nam a2200000zc 4500</leader><controlfield tag="001">BV047930969</controlfield><controlfield tag="003">DE-604</controlfield><controlfield tag="007">cr|uuu---uuuuu</controlfield><controlfield tag="008">220413s2015 xx o|||| 00||| eng d</controlfield><datafield tag="024" ind1="7" ind2=" "><subfield code="a">10.1787/5js0cqs9605g-en</subfield><subfield code="2">doi</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(ZDB-13-SOC)06132695X</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(OCoLC)1312694360</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(DE-599)BVBBV047930969</subfield></datafield><datafield tag="040" ind1=" " ind2=" "><subfield code="a">DE-604</subfield><subfield code="b">ger</subfield><subfield code="e">aacr</subfield></datafield><datafield tag="041" ind1="0" ind2=" "><subfield code="a">eng</subfield></datafield><datafield tag="049" ind1=" " ind2=" "><subfield code="a">DE-384</subfield><subfield code="a">DE-91</subfield><subfield code="a">DE-473</subfield><subfield code="a">DE-824</subfield><subfield code="a">DE-29</subfield><subfield code="a">DE-739</subfield><subfield code="a">DE-355</subfield><subfield code="a">DE-20</subfield><subfield code="a">DE-1028</subfield><subfield code="a">DE-1049</subfield><subfield code="a">DE-188</subfield><subfield code="a">DE-521</subfield><subfield code="a">DE-861</subfield><subfield code="a">DE-898</subfield><subfield code="a">DE-92</subfield><subfield code="a">DE-573</subfield><subfield code="a">DE-19</subfield></datafield><datafield tag="100" ind1="1" ind2=" "><subfield code="a">Daude, Christian</subfield><subfield code="e">Verfasser</subfield><subfield code="4">aut</subfield></datafield><datafield tag="245" ind1="1" ind2="0"><subfield code="a">Making Colombia's Tax Policy More Efficient, Fair and Green</subfield><subfield code="c">Christian Daude, Sarah Perret and Bert Brys = Axer davantage les politiques fiscales sur l'efficacité, l'équité et l'écologie / Christian Daude, Sarah Perret et Bert Brys</subfield></datafield><datafield tag="246" ind1="1" ind2="3"><subfield code="a">Axer davantage les politiques fiscales sur l'efficacité, l'équité et l'écologie</subfield></datafield><datafield tag="264" ind1=" " ind2="1"><subfield code="a">Paris</subfield><subfield code="b">OECD Publishing</subfield><subfield code="c">2015</subfield></datafield><datafield tag="300" ind1=" " ind2=" "><subfield code="a">1 Online-Ressource (40 Seiten)</subfield><subfield code="c">21 x 29.7cm</subfield></datafield><datafield tag="336" ind1=" " ind2=" "><subfield code="b">txt</subfield><subfield code="2">rdacontent</subfield></datafield><datafield tag="337" ind1=" " ind2=" "><subfield code="b">c</subfield><subfield code="2">rdamedia</subfield></datafield><datafield tag="338" ind1=" " ind2=" "><subfield code="b">cr</subfield><subfield code="2">rdacarrier</subfield></datafield><datafield tag="490" ind1="0" ind2=" "><subfield code="a">OECD Economics Department Working Papers</subfield></datafield><datafield tag="520" ind1=" " ind2=" "><subfield code="a">Tax revenues at 20% of GDP remain low compared to other Latin American countries and the OECD average and tax evasion is pervasive. Lower oil revenues and the expiration of a number of taxes are putting strains on the budget at a time when social and development spending needs are rising. Heavy reliance on corporate income taxes reduces investment. At the same time, the redistributive impact of taxation is reduced because most of income and wealth taxes are paid by firms rather than households. Therefore, Colombia needs a comprehensive tax reform that boosts revenues and shifts the tax burden to support more inclusive and green growth. Tax loopholes and exemptions that reduce the tax base and favour mainly the rich should be reduced significantly. Strengthening the tax administration will help reduce evasion. This Working Paper relates to the 2014 OECD Economic Survey of Colombia. (www.oecd.org/eco/surveys/economic-survey-colombia.htm)</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Economics</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Colombia</subfield></datafield><datafield tag="700" ind1="1" ind2=" "><subfield code="a">Perret, Sarah</subfield><subfield code="4">ctb</subfield></datafield><datafield tag="700" ind1="1" ind2=" "><subfield code="a">Brys, Bert</subfield><subfield code="4">ctb</subfield></datafield><datafield tag="856" ind1="4" ind2="0"><subfield code="u">https://doi.org/10.1787/5js0cqs9605g-en</subfield><subfield code="x">Verlag</subfield><subfield code="z">kostenfrei</subfield><subfield code="3">Volltext</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">ZDB-13-SOC</subfield></datafield><datafield tag="943" ind1="1" ind2=" "><subfield code="a">oai:aleph.bib-bvb.de:BVB01-033312462</subfield></datafield></record></collection> |
| id | DE-604.BV047930969 |
| illustrated | Not Illustrated |
| index_date | 2024-07-03T19:34:56Z |
| indexdate | 2024-12-18T19:02:44Z |
| institution | BVB |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-033312462 |
| oclc_num | 1312694360 |
| open_access_boolean | 1 |
| owner | DE-384 DE-91 DE-BY-TUM DE-473 DE-BY-UBG DE-824 DE-29 DE-739 DE-355 DE-BY-UBR DE-20 DE-1028 DE-1049 DE-188 DE-521 DE-861 DE-898 DE-BY-UBR DE-92 DE-573 DE-19 DE-BY-UBM |
| owner_facet | DE-384 DE-91 DE-BY-TUM DE-473 DE-BY-UBG DE-824 DE-29 DE-739 DE-355 DE-BY-UBR DE-20 DE-1028 DE-1049 DE-188 DE-521 DE-861 DE-898 DE-BY-UBR DE-92 DE-573 DE-19 DE-BY-UBM |
| physical | 1 Online-Ressource (40 Seiten) 21 x 29.7cm |
| psigel | ZDB-13-SOC |
| publishDate | 2015 |
| publishDateSearch | 2015 |
| publishDateSort | 2015 |
| publisher | OECD Publishing |
| record_format | marc |
| series2 | OECD Economics Department Working Papers |
| spelling | Daude, Christian Verfasser aut Making Colombia's Tax Policy More Efficient, Fair and Green Christian Daude, Sarah Perret and Bert Brys = Axer davantage les politiques fiscales sur l'efficacité, l'équité et l'écologie / Christian Daude, Sarah Perret et Bert Brys Axer davantage les politiques fiscales sur l'efficacité, l'équité et l'écologie Paris OECD Publishing 2015 1 Online-Ressource (40 Seiten) 21 x 29.7cm txt rdacontent c rdamedia cr rdacarrier OECD Economics Department Working Papers Tax revenues at 20% of GDP remain low compared to other Latin American countries and the OECD average and tax evasion is pervasive. Lower oil revenues and the expiration of a number of taxes are putting strains on the budget at a time when social and development spending needs are rising. Heavy reliance on corporate income taxes reduces investment. At the same time, the redistributive impact of taxation is reduced because most of income and wealth taxes are paid by firms rather than households. Therefore, Colombia needs a comprehensive tax reform that boosts revenues and shifts the tax burden to support more inclusive and green growth. Tax loopholes and exemptions that reduce the tax base and favour mainly the rich should be reduced significantly. Strengthening the tax administration will help reduce evasion. This Working Paper relates to the 2014 OECD Economic Survey of Colombia. (www.oecd.org/eco/surveys/economic-survey-colombia.htm) Economics Colombia Perret, Sarah ctb Brys, Bert ctb https://doi.org/10.1787/5js0cqs9605g-en Verlag kostenfrei Volltext |
| spellingShingle | Daude, Christian Making Colombia's Tax Policy More Efficient, Fair and Green Economics Colombia |
| title | Making Colombia's Tax Policy More Efficient, Fair and Green |
| title_alt | Axer davantage les politiques fiscales sur l'efficacité, l'équité et l'écologie |
| title_auth | Making Colombia's Tax Policy More Efficient, Fair and Green |
| title_exact_search | Making Colombia's Tax Policy More Efficient, Fair and Green |
| title_exact_search_txtP | Making Colombia's Tax Policy More Efficient, Fair and Green |
| title_full | Making Colombia's Tax Policy More Efficient, Fair and Green Christian Daude, Sarah Perret and Bert Brys = Axer davantage les politiques fiscales sur l'efficacité, l'équité et l'écologie / Christian Daude, Sarah Perret et Bert Brys |
| title_fullStr | Making Colombia's Tax Policy More Efficient, Fair and Green Christian Daude, Sarah Perret and Bert Brys = Axer davantage les politiques fiscales sur l'efficacité, l'équité et l'écologie / Christian Daude, Sarah Perret et Bert Brys |
| title_full_unstemmed | Making Colombia's Tax Policy More Efficient, Fair and Green Christian Daude, Sarah Perret and Bert Brys = Axer davantage les politiques fiscales sur l'efficacité, l'équité et l'écologie / Christian Daude, Sarah Perret et Bert Brys |
| title_short | Making Colombia's Tax Policy More Efficient, Fair and Green |
| title_sort | making colombia s tax policy more efficient fair and green |
| topic | Economics Colombia |
| topic_facet | Economics Colombia |
| url | https://doi.org/10.1787/5js0cqs9605g-en |
| work_keys_str_mv | AT daudechristian makingcolombiastaxpolicymoreefficientfairandgreen AT perretsarah makingcolombiastaxpolicymoreefficientfairandgreen AT brysbert makingcolombiastaxpolicymoreefficientfairandgreen AT daudechristian axerdavantagelespolitiquesfiscalessurlefficacitelequiteetlecologie AT perretsarah axerdavantagelespolitiquesfiscalessurlefficacitelequiteetlecologie AT brysbert axerdavantagelespolitiquesfiscalessurlefficacitelequiteetlecologie |