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 consi...

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Autores Principales: Arbeláez, María A., Zuluaga, Sandra, Burman, Leonard E.
Publicado: 2015
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Acceso en línea:http://hdl.handle.net/11445/1037