The Bank Debit Tax in Colombia
This paper examines the history and economic effects of the BDT in Colombia. Section II reviews the history of the BDT in Colombia. Section III discusses its use throughout Latin America. Section IV examines the effects of Colombia s BDT on efficiency, equity, and tax administration. Section V considers a potential reform option converting Colombia s BDT into a withholding tax. Section VI provides concluding remarks.
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| Main Authors: | , , |
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| Published: |
2017-04-18T20:43:53Z
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| Subjects: | Política Tributaria, Política Pública, Sistema Financiero, Impuestos Financieros, |
| Online Access: | http://hdl.handle.net/11445/1037 |
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