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Payroll taxes in Colombia
dc.contributor.author | Alm, James | |
dc.contributor.author | López, Hugo | |
dc.date.accessioned | 2015-12-10T12:12:34Z | |
dc.date.accessioned | 2016-01-21T02:38:59Z | |
dc.date.accessioned | 2017-04-18T21:16:17Z | |
dc.date.accessioned | 2017-06-17T18:12:36Z | |
dc.date.available | 2015-12-10T12:12:34Z | |
dc.date.available | 2016-01-21T02:38:59Z | |
dc.date.available | 2017-04-18T21:16:17Z | |
dc.date.available | 2017-06-17T18:12:36Z | |
dc.date.issued | 2002-12 | |
dc.identifier.uri | http://hdl.handle.net/11445/1019 | |
dc.description | "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"." | en |
dc.subject | Política Tributaria | spa |
dc.subject | Parafiscales | spa |
dc.subject | Impuestos de Nomina | spa |
dc.subject | Impuesto a los Salarios | spa |
dc.subject | Impuestos | spa |
dc.title | Payroll taxes in Colombia | spa |
dc.description.jel | J29 | |
dc.description.jel | J32 | |
dc.archivo | Repor_Diciembre_2002_Aim_y_Lopez.pdf |