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Effect of Socio-Economic Stratification on House Value in Bogotá
(CAF, 2016-12-24)
This paper investigates the impact of urban fiscal policies on housing value. We use a focalization system in Bogotá where certain subsidies and taxes are targeted based on a classification of houses according to external ...
The impact of lowering the payroll tax on informality in Colombia
(2016)
The Colombian government recently reformed the tax law by reducing payroll contributions from 29.5% to 16% and substituting them with a profit tax. The law was passed in December 2012, and two years later the informality ...