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2. Análisis de la carga fiscal asociada al impuesto de renta de las personas naturales asalariadas en Colombia, 2012-2020, con enfoque de equidad.

Author

Pérez Mejía, Viviana

Subjects
INCOME tax, TAX incidence, TAX base, GINI coefficient, OPTIMAL taxation, INCOME inequality, TAX reform
Abstract

Copyright of Cuadernos de Contabilidad is the property of Pontificia Universidad Javeriana and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Published
2022
Full Text
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3. Análisis de la carga fiscal asociada al impuesto de renta de las personas naturales asalariadas en Colombia, 2012-2020, con enfoque de equidad.

Author

Pérez Mejía, Viviana

Subjects
INCOME tax, TAX incidence, TAX base, GINI coefficient, OPTIMAL taxation, INCOME inequality, TAX reform
Abstract

Copyright of Cuadernos de Contabilidad is the property of Pontificia Universidad Javeriana and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Published
2022
Full Text
View/download PDF

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