%0 Book %A Alm, James %D 2015 %T Payroll taxes in Colombia %U http://hdl.handle.net/11445/1019 %X "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"."