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This paper analyzes particular areas of tax policy that have concerned the Colombian authorities during the 1990s, while comprising a comprehensive approach to tax reform over time. It is intended to allow the reader to view in technical detail the type of analysis conducted in a representative tax reform study carried out by the IMF.

politique fiscale --- colombie --- fiscaal beleid --- colombia --- Exports and Imports --- Investments: General --- Macroeconomics --- Public Finance --- Taxation --- Inflation --- Business Taxes and Subsidies --- Trade Policy --- International Trade Organizations --- Taxation, Subsidies, and Revenue: General --- Personal Income and Other Nonbusiness Taxes and Subsidies --- Aggregate Factor Income Distribution --- Public finance & taxation --- International economics --- Monetary economics --- Economic theory & philosophy --- Corporate & business tax --- Value-added tax --- Tariffs --- Income and capital gains taxes --- Income tax systems --- Income --- Taxes --- National accounts --- Revenue administration --- Income tax --- Spendings tax --- Tariff --- Saving and investment --- Revenue --- Colombia

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From the mid-1980s to early 1990s, Latin American tax policy provided rich lessons for other reforming countries. Meaningful innovations led also to perceptible revenue gains. Later in the 1990s, tax policies began to drift. Shining examples of fundamental reform seemed to lose their luster. Revenue in terms of GDP also stagnated, partly reflecting over-reliance on consumption taxes and neglect of taxable capacity on incomes. The stagnation has been exacerbated by excessively simplified administrative practices. Based on these developments and on the limited taxability of internationally mobile capital, the paper anticipates a likely tax structure for the new century.

Personal Finance -Taxation --- Taxation --- Corporate Taxation --- Personal Income and Other Nonbusiness Taxes and Subsidies --- Business Taxes and Subsidies --- Taxation, Subsidies, and Revenues: Other Sources of Revenue --- Taxation and Subsidies: Other --- International Fiscal Issues --- International Public Goods --- Taxation, Subsidies, and Revenue: General --- Public finance & taxation --- Corporate & business tax --- Income tax systems --- Income and capital gains taxes --- Personal income tax --- Tax administration core functions --- Corporate income tax --- Taxes --- Revenue administration --- Income tax --- Tax administration and procedure --- Corporations --- Argentina

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Small taxpayers should pay their appropriate revenue share while their compliance costs should be reduced. This assumes importance as restructuring in emerging markets has meant rapid growth in services through self-employed small entrepreneurs, who have good revenue potential. Administrative facilitators such as a single tax covering income tax, VAT, and social security tax, at a reduced rate, do not lower tax evasion. They increase vertical and horizontal inequity, and lead to adverse resource allocation. A strategy is needed, extending modernization achieved in large taxpayer units (LTUs) to small taxpayers, including rationalization of collection and reporting of revenue data for policy formulation.

Corporate Finance --- Taxation --- Taxation, Subsidies, and Revenue: General --- Efficiency --- Optimal Taxation --- Taxation and Subsidies: Incidence --- Tax Evasion and Avoidance --- Taxation and Subsidies: Other --- Fiscal Policies and Behavior of Economic Agents: Household --- Fiscal Policies and Behavior of Economic Agents: Firm --- Business Taxes and Subsidies --- Corporate Finance and Governance: General --- Personal Income and Other Nonbusiness Taxes and Subsidies --- Public finance & taxation --- Ownership & organization of enterprises --- Welfare & benefit systems --- Income tax systems --- Value-added tax --- Tax administration core functions --- Small and medium enterprises --- Social security contributions --- Taxes --- Revenue administration --- Economic sectors --- Income tax --- Spendings tax --- Tax administration and procedure --- Small business --- Social security --- India

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Since its initiation of the financial sector reforms through a newly established global cooperation process in the post-2008 financial and economic crises, the G20 expanded its agenda to include development pillars as the global economy began to recover in 2010. It actively extended its attention to the recycling of surplus country savings for investment in infrastructure in deficit countries, to the achievement of global food and energy security, to addressing the growing financialisation of commodities and its impact on price volatility, and to the costs and benefits as well as the intent and impact of continuing energy subsidies. It began to focus on recent global initiatives on climate change and adaptation financing with global equity and economic efficiency in mind. This volume addresses such issues in the G20's development agenda and assesses their relative successes and failures, with a particular focus on how the issues are of relevance to India.

Economic assistance --- Economic development projects --- Economic policy --- Management. --- International cooperation. --- India --- Group of Twenty countries --- G-20 countries --- G20 countries --- Group of 20 countries --- Economic conditions --- Economic policy.

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"Discusses the role India has played in the success of the G20 process and delineates the possible barriers to India's enhanced involvement in the G20 and in global governance in general"--

International economic relations. --- International finance. --- Economic policy. --- Economic development --- Group of Twenty countries. --- India --- Foreign economic relations.