Social Expenditure as a Factor that Promotes Greater Dependence on the VAT. Analysis of the Colombian Case
This paper, through a Colombian case study, suggests that the public social expenditure helps increase the contribution that indirect taxes such as VAT has on revenue, not only due to the fiscal effort its funding requires, but also because of the compensation effect for taxpayers, particularly for...
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| Format: | Article |
| Language: | English |
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Universidad EAFIT
2014-06-01
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| Series: | Ecos de Economía |
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| Online Access: | http://publicaciones.eafit.edu.co/index.php/ecos-economia/article/view/2518 |