Payroll taxes in Colombia

"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 b...

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Autores Principales: Alm, James, López, Hugo
Publicado: 2015
Materias:
Acceso en línea:http://hdl.handle.net/11445/2428