Browsing Documentos de Trabajo (Working Papers) by Author "Alm, James"
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Payroll taxes in Colombia
Alm, James; López, Hugo (2002-12)"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 ...