Fiscal and tax modernization in Colombia

This article explores the modernization of Colombian economic policy during the first decades of the twentieth century. It highlights, particularly, the importance of the creation of the Income Tax in 1918 and the meaning of the Kemmerer mission in 1923 for the modernization of public finances.

Detalles Bibliográficos
Autor principal: López-Acero, Héctor Fernando
Formato: Revistas
Lenguaje:Español
Publicado: Universidad de Cartagena 2011
Acceso en línea:https://revistas.unicartagena.edu.co/index.php/panoramaeconomico/article/view/350
Descripción
Sumario:This article explores the modernization of Colombian economic policy during the first decades of the twentieth century. It highlights, particularly, the importance of the creation of the Income Tax in 1918 and the meaning of the Kemmerer mission in 1923 for the modernization of public finances.