Abstract

GONZALEZ, Jorge Iván  and  CORREDOR, Federico. Tax reform in Colombia is neither structural, comprehensive nor progressive. Rev.econ.inst. [online]. 2016, vol.18, n.34, pp.173-200. ISSN 0124-5996.  https://doi.org/10.18601/01245996.v18n34.11.

This article analyzes the report presented by the Commission ofExperts for Equity and Tax Competitiveness to the Colombian government.The fiscal situation of the country has deteriorated becauseof the fall of oil and hydrocarbons prices. The Government and the Commission afirm that the reform has to be structural, comprehensive and progressive, but do not explain the meaning of each term.This article presents definitions to evaluate these proposals and showsthat the report has a limited scope and the alternatives are neither structural, comprehensive nor progressive. The report has a notable asymmetry between a good diagnosis and very timid solutions that do not correct the main problems faced.

Keywords : tax reform, oil prices, structural reform; JEL: E00, E65, H30.

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