Equity and efficiency cost of raising tax revenue in Colombia

"This paper examines the Colombian tax system as it is represented in the 1997 social accounts. We implement an economic model bases on these data and evaluate the welfare cost raising additional government revenue. Our model includes several income classes, permitting us to consider both the e...

Descripción completa

Detalles Bibliográficos
Autores Principales: Rutherford, Thomas F., Ligth, Miles K., Barrera, Felipe
Publicado: 2015
Acceso en línea:http://hdl.handle.net/11445/1025