19-April-2016
English
11-April-2016
English
29-May-2015
English
Colombia needs a comprehensive tax reform that boosts revenues and shifts the tax burden to support more inclusive and green growth. Tax loopholes and exemptions that reduce the tax base and favour mainly the rich should be reduced significantly.
29-April-2015
English
Colombia has engaged in a sustained process of fiscal decentralisation over the past decades. Evidence is presented that the current framework is conducive to fiscal sustainability, especially after the reforms in the late 1990s and early 2000s.
21-April-2015
English
The Colombian corporate tax system is highly complex and distortive. The effective tax burden on businesses is very high due to the combined effect of the corporate income tax, the corporate surtax introduced in 2012 (CREE), the net wealth tax on business assets and the value added tax (VAT) on fixed assets.
21-April-2015
English
Despite progress in the past decade, financial markets in Colombia remain relatively small and shallow. In particular the banking system suffers high intermediation costs, which limit constrains access to finance by households and firms.
17-April-2015
English
17-April-2015
English
Measuring regulators’ performance can strengthen the contribution of regulatory policies to sustainable growth and development. While measuring a regulator’s performance is a fundamental function of a “world class” regulator, it is challenging, starting with the definition of what should be measured and including the attribution of outcomes to regulators’ actions and the availability of robust and evidence-based evaluation
1-December-2014
English
25-October-2013
English