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Relevant bibliographies by topics / Sales tax

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Academic literature on the topic 'Sales tax'

Author: Grafiati

Published: 4 June 2021

Last updated: 25 July 2025

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Journal articles on the topic "Sales tax"

1

Luna, LeAnn. "Local Sales Tax Competition and the Effect on County Governments' Tax Rates and Tax Bases." Journal of the American Taxation Association 26, no. 1 (2004): 43–61. http://dx.doi.org/10.2308/jata.2004.26.1.43.

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Local governments can try to attract retail sales by keeping sales tax rates low and encouraging residents of other jurisdictions to cross-border shop. This predatory behavior must be balanced against the governments' desire to raise revenues. This study examines the extent to which local governments compete and attempt to limit cross-border shopping by changing sales tax rates. I estimate two equations, local sales tax rate and local sales tax base, in the short and long run. The local sales tax rate equation represents the county's tax policy choices and the sales tax base equation represent

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DeBoer, Larry, James Conrad, and Kevin T. McNamara. "Property Tax Auction Sales." Land Economics 68, no. 1 (1992): 72. http://dx.doi.org/10.2307/3146744.

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Walker, Melissa A., and Linsey F. Sipult. "Nonprofit Sales Tax Exemption." Nonprofit and Voluntary Sector Quarterly 40, no. 6 (2010): 1005–19. http://dx.doi.org/10.1177/0899764010378702.

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Aisha Ghaus, A. F. "Optimal Local Sales Tax." Urban Studies 32, no. 8 (1995): 1369–81. http://dx.doi.org/10.1080/00420989550012528.

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Rachmi, Ismi Fathia. "ANALISIS PEMBEBANAN PAJAK HADIAH UNDIAN DALAM PROMOSI DENGAN PEMBERIAN HADIAH UNDIAN TERHADAP PERFORMA EARNING AFTER TAX BAGI PERUSAHAAN PERBANKAN." Media Riset Akuntansi, Auditing dan Informasi 6, no. 3 (2006): 321. http://dx.doi.org/10.25105/mraai.v6i3.924.

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<p class="Style1">The purpose of this research Is to analyze the effect of promotion with raffle, also to analyze the implication towards the perfonnance of the company. Another analysis conducted in this research is the comparative between raffle tax borne by the winner or the granter. The research was conducted on 2 (two) banks whom raffle tax is borne by the granter and 3 (three) banks whom raffle tax is borne by the winner. From the research conducted, it can be summarized that both banks that promoted through raffle that the tax is borne by the granter experienced an increase in the

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Siswanti, Senia Tri, Abi Suryono, Marsuking Marsuking, and Meutia Laily. "Pengaruh Komite Audit, Transfer Pricing, Profitabilitas, dan Sales Growth Terhadap Penghindaran Pajak (Tax Avoidance)." BanKu: Jurnal Perbankan dan Keuangan 5, no. 1 (2024): 1–14. http://dx.doi.org/10.37058/banku.v5i1.10104.

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ABSTRACTTax is an obligation that must be paid by the Company to support the implementation of National Development and Community Welfare, but it is not uncommon for companies to practice tax avoidance, because taxes can reduce company income. This study aims to scientifically examine the effect of the Audit Committee, Transfer Pricing, Profitability, and Sales Growth on Tax Avoidance in Manufacturing Sector Companies listed on the Indonesia Stock Exchange for the 2019-2021 period. This type of research uses quantitative research, and the research design is causal associative. The research pop

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Baker, Barbara, and Don G. Roberts. "The Potential Effects of Phase Two of Tax Reform on Canada's Forest Sector." Forestry Chronicle 66, no. 6 (1990): 590–95. http://dx.doi.org/10.5558/tfc66590-6.

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On January 24, 1990, the federal government introduced Bill C-62 to Parliament to implement sales tax reform. The initial proposal outlined in the White Paper: Tax Reform 1987 included the provinces in a national sales tax reform. However, the federal and provincial governments could not reach an agreement on such a comprehensive reform. In the end, the federal government decided to pursue sales tax reform alone. The package finally chosen by the federal government includes modification of the existing legislation and replacement of the existing federal manufacturers' sales tax with a federal

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Noor ul Sehar, Muhammad Ishfaq*, Affaf Asghar Butt, and Aamer Shahzad. "Moderating Role of Personality Traits Between Tax Audit, Tax Rate, Tax Penalty and Sales Tax Compliance in Pakistan." International Journal of Social Science & Entrepreneurship 3, no. 3 (2023): 353–72. http://dx.doi.org/10.58661/ijsse.v3i3.208.

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The landscape of Finance in the modern day has become dynamic- with the introduction of behavioural finance, and the possibilities are endless. The study aims to demonstrate the impact of tax audits, tax rates, and tax penalties on sales tax compliance in light of personality traits. To this stage, the effect of personality traits and behavioural trends on sales tax compliance has not been explored thoroughly in Pakistan. In this study, 340 questionnaires were distributed through convenience sampling to the owners-managers of manufacturing and service sector representatives of SMEs operational

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Fawzi Shubita, Mohammad. "The relationship between sales growth, profitability, and tax avoidance." Innovative Marketing 20, no. 1 (2024): 113–21. http://dx.doi.org/10.21511/im.20(1).2024.10.

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The study aims to examine the intricate interplay between sales growth, profitability, and tax avoidance strategies adopted by firms. Through an analysis of a diverse dataset spanning multiple industries and regions, this study investigates how sales growth influences a firm’s marketing approach to tax avoidance and its subsequent impact on profitability. The sample is Jordanian industrial firms listed on the Amman Stock Exchange for the study period between 2010 and 2020. Four critical variables used in the dataset are tax avoidance, return on assets, sales, and size. It employs a mixed-metho

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Arbex, Marcelo, and Enlinson Mattos. "Optimal sales tax rebates and tax enforcement consumers." Oxford Economic Papers 67, no. 2 (2014): 479–93. http://dx.doi.org/10.1093/oep/gpu029.

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Dissertations / Theses on the topic "Sales tax"

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Collins, Rachel Anne. "Internet Sales-Based Retailers: Sales and Use Compliiance." Ohio Dominican University Honors Theses / OhioLINK, 2014. http://rave.ohiolink.edu/etdc/view?acc_num=oduhonors1399303652.

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Renner, Nancy A. (Nancy Ann). "Forecasting Quarterly Sales Tax Revenues: A Comparative Study." Thesis, North Texas State University, 1986. https://digital.library.unt.edu/ark:/67531/metadc501220/.

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The purpose of this study is to determine which of three forecasting methods provides the most accurate short-term forecasts, in terms of absolute and mean absolute percentage error, for a unique set of data. The study applies three forecasting techniques--the Box-Jenkins or ARIMA method, cycle regression analysis, and multiple regression analysis--to quarterly sales tax revenue data. The final results show that, with varying success, each model identifies the direction of change in the future, but does not closely identify the period to period fluctuations. Indeed, each model overestimated re

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Matovu, John Mary. "Tax policy reforms and household welfare." Thesis, University of Oxford, 1999. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.365574.

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Christian, Philip C. "Sales Tax Enforcement: An Empirical Analysis of Compliance Enforcement Methodologies and Pathologies." FIU Digital Commons, 2010. http://digitalcommons.fiu.edu/etd/335.

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Most research on tax evasion has focused on the income tax. Sales tax evasion has been largely ignored and dismissed as immaterial. This paper explored the differences between income tax and sales tax evasion and demonstrated that sales tax enforcement is deserving of and requires the use of different tools to achieve compliance. Specifically, the major enforcement problem with sales tax is not evasion: it is theft perpetrated by companies that act as collection agents for the state. Companies engage in a principal-agent relationship with the state and many retain funds collected as an agent o

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Coulter, Ken. "The efficiency and equity of a substitution of an Alberta sales tax for the provincial income tax." Thesis, National Library of Canada = Bibliothèque nationale du Canada, 2000. http://www.collectionscanada.ca/obj/s4/f2/dsk1/tape3/PQDD_0016/MQ55140.pdf.

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Ujjin, Bundit. "Thai legislative tax jurisdiction over physically absent non-resident sales companies." Thesis, Brunel University, 2006. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.426224.

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Hageman, Amy. "Understanding the Antecedents and Consequences of Sales and Use Tax Policy: Evidence from Three Studies." Doctoral diss., University of Central Florida, 2009. http://digital.library.ucf.edu/cdm/ref/collection/ETD/id/3955.

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This dissertation consists of three separate but interrelated studies examining the antecedents and consequences of sales and use tax (SUT) policy. The first study investigates whether elements of the SUT system influence elements of economic development, and tests whether SUT rates and/or bases influence state-aggregated levels of capital expenditures and employment within the manufacturing sector from 1983-2006. Results indicate that elements of the tax base (i.e., SUT exemptions) affect these indicators of economic development, but the same relationship was not seen for SUT rates. The secon

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Ruiz, de Castilla Ponce de León Francisco J. "Concept of Sale for the Purposes of the General Tax on Sales." Derecho & Sociedad, 2015. http://repositorio.pucp.edu.pe/index/handle/123456789/118464.

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The definition of sale can be determined in several ways depending on the law branch that is studying the sale, however, for tax purposes, the sale takes a different connotation which tries to be elucidated in the current article, in which is taken into account the Tax on the General Sales (IGV) as the resolutions of the Tax Court. Furthermore, it is intended to elucidate the fact that constitutes the sale for IGV in which is called the self-governing of the Taxation Law.<br>El concepto de venta puede ser determinado de diversas maneras según la rama del Derecho que estudie la venta; sin embar

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Singh, Kusum. "CROSS-BORDER SHOPPING: IMPLICATIONS FOR STATE FISCAL COMPETITION IN MULTIPLE TAX INSTRUMENTS." UKnowledge, 2011. http://uknowledge.uky.edu/gradschool_diss/155.

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This dissertation investigates whether consumers’ cross-border shopping due to interstate commodity tax differentials influence counties’ economic activity and states’ strategic competition in multiple tax policies. First, I examine how own and the nearest neighboring states’ commodity tax rates affect counties’ retail activity. Particularly, in contrast to many previous studies, I examine whether the distance to the state border influences the responsiveness of counties’ retail activity to sales and excise taxes of own and the nearest neighboring states. Since the costs of avoiding state comm

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Wall, Amanda Inez. "The regional sales tax: an innovative approach to transportation finance in the Atlanta region." Thesis, Georgia Institute of Technology, 2013. http://hdl.handle.net/1853/47698.

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The Georgia Transportation Investment Act of 2010 divided Georgia into twelve special tax district regions granting each region the ability to vote for a region specific 1% sales tax for a ten year period. Drawing new boundaries, the legislation provided the state the ability to bypass the usual county and city politics and decision making which typically drives transportation investment in Georgia. In nine of the twelve regions, the sales tax referendum was defeated. Despite hopeful polling numbers, the Atlanta region overwhelmingly rejected the sales tax referendum with only 38% in favor. Th

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Books on the topic "Sales tax"

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Canada. Dept. of Finance. Sales tax: Tax reform 1987. Department of Finance, 1987.

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Court, India Supreme. Supreme Court sales tax judgments, 1950-2005: Containing sales tax, central sales tax, works contract, entry tax, profession tax, entertainments tax, luxuries tax. 2nd ed. Karanataka Law Journal Publications, 2005.

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Pakistan. Sales tax rules. 2nd ed. Tariq Najib Corp., 2005.

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Washington (State). Dept. of Revenue., ed. Retail sales tax. Washington State Dept. of Revenue, 1991.

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Pakistan. Sales tax rules. 2nd ed. Tariq Najib Corp., 2004.

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Wollison, Jerrold. Sales tax auditing. Institute of Internal Auditors Research Foundation, 1991.

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Washington (State). Dept. of Revenue., ed. Retail sales tax. Washington State Dept. of Revenue, 1990.

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Washington (State). Dept. of Revenue., ed. Retail sales tax. Washington State Dept. of Revenue, 1993.

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Pakistan. The Sales Tax Act, 1990: With Sales Tax Rules, 1951 & Sales Tax Recovery Rules, 1969. Irfan Law Book House, 1992.

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India. Commercial's All India sales tax tariff: States' sales tax rates. Commercial Law Publishers (India), 2000.

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Book chapters on the topic "Sales tax"

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Brown, Roger. "Sales Tax." In Practical Solutions for Energy Savings:. River Publishers, 2020. http://dx.doi.org/10.1201/9781003151319-12.

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Brown, Roger. "Sales Tax." In Unlocking Energy Efficiency, 2nd ed. River Publishers, 2023. http://dx.doi.org/10.1201/9781032656182-13.

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Kang, Jia, and Shi Wenpo. "Sales Tax." In Dictionary of Contemporary Chinese Economics. Springer Nature Singapore, 2025. https://doi.org/10.1007/978-981-97-4036-9_678.

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Presser, Rachel. "Sales Tax: Torment." In The Definitive Guide to Taxes for Indie Game Developers, 2nd ed. CRC Press, 2023. http://dx.doi.org/10.1201/9781003335733-19.

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Qiao, Yuhua. "State Sales Taxes." In State Tax Systems. Routledge, 2025. https://doi.org/10.4324/9781003494324-8.

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Okungbowa, Andrew. "Tax on Sales / Purchases." In SAP S/4HANA Financial Accounting Configuration. Apress, 2022. http://dx.doi.org/10.1007/978-1-4842-8957-0_10.

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Boffa, Joseph. "The Sales Tax Audit." In AI Assisted Business Analytics. Springer Nature Switzerland, 2023. http://dx.doi.org/10.1007/978-3-031-40821-2_4.

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Gordoa de la Huerta, Rodrigo. "The Alcabala Sales Tax Administration." In Histories of Tax Evasion, Avoidance and Resistance. Routledge, 2022. http://dx.doi.org/10.4324/9781003333197-4.

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Fong, Nathan M. "Sales Tax and Electronic Commerce." In The New Palgrave Dictionary of Economics. Palgrave Macmillan UK, 2018. http://dx.doi.org/10.1057/978-1-349-95189-5_2947.

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Fong, Nathan M. "Sales Tax and Electronic Commerce." In The New Palgrave Dictionary of Economics. Palgrave Macmillan UK, 2012. http://dx.doi.org/10.1057/978-1-349-95121-5_2947-1.

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Conference papers on the topic "Sales tax"

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Schijndel, Jan van, Rutger de Mare, Nort Thijssen, and Jim van der Valk Bouman. "Design of a policy framework in support of the Transformation of the Dutch Industry." In The 35th European Symposium on Computer Aided Process Engineering. PSE Press, 2025. https://doi.org/10.69997/sct.191715.

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In 2022 the Dutch Energy System used some 2700 PJ of energy. Some 86% of its input was natural gas, crude oil and coal. The other 14% were renewables. A network of power-generation units, refineries and petrochemical complexes converted fossil resources into heat (700 PJ), power (400 PJ), transportation fuels (500 PJ) and chemicals (400 PJ). Some 700 PJ were lost due to conversion and transport. CO2 emissions were 160 Mt in 2022 of which 65 Mt by industry and 30 Mt by mobility. Transformation of this system into a Net Zero CO2 system calls for replacement of fossil resources by renewable heat,

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Almajed, Hussain M., Omar J. Guerra, Ana Somoza-Tornos, Wilson A. Smith, and Bri-Mathias Hodge. "The design and operational space of syngas production via integrated direct air capture with gaseous CO2 electrolysis." In Foundations of Computer-Aided Process Design. PSE Press, 2024. http://dx.doi.org/10.69997/sct.134920.

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The overarching goal of limiting the increase in global temperature to = 2.0� C likely requires both decarbonization and defossilization efforts. Direct air capture (DAC) and CO2 electrolysis stand out as promising technologies for capturing and utilizing atmospheric CO2. In this effort, we explore the details of designing and operating an integrated DAC-electrolysis process by examining some key parameters for economic feasibility. We evaluate the gross profit and net income to find the most appropriate capacity factor, average electricity price, syngas sale price, and CO2 taxes. Additionally

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Mirabai, Edmundo, Carlos Molina, Anelsy Mayorga, and Jorge L. Hau. "Fireside Carburization of Stainless Steel Furnace Tubes." In CORROSION 1999. NACE International, 1999. https://doi.org/10.5006/c1999-99080.

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Abstract Most Heavy Venezuelan crudes are recognized for having a high total acid number (TAN) that is usually associated with a high tendency to produce naphthenic acid corrosion. To resist this type of corrosion in vacuum heaters, 9Cr-1Mo steel and stainless steels containing molybdenum are usually recommended1,2,3,4. In 1993 the original 5Cr-1/2 Mo roof tubes of the furnace in a vacuum unit were replaced by stainless steel 316Ti to minimize tube replacement and increase heater reliability. Unexpectedly, some of the new tubes failed after only three years of service, and just one year after

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Nogueira, Vitória Ribeiro, Antonio Alexandre Iran Silva, Esther Rodrigues Resende, Gustavo Nakamura Morais, Jennifer Lauany Lobo da Silva, and Douglas Roberto Guimarães Silva. "IMPACTO DA AVALIAÇÃO DE RISCO EM EMERGÊNCIAS CARDIOVASCULARES." In Anais do I Congresso Brasileiro de Urgência e Emergência. Even3, 2025. https://doi.org/10.29327/1484146.1-1.

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A avaliação de risco em emergências cardiovasculares é um processo sistemático para determinar a probabilidade de um paciente apresentar complicações graves ou fatais em condições cardíacas agudas, como infarto agudo do miocárdio, angina instável, insuficiência cardíaca aguda, ou arritmias graves, permitindo uma abordagem mais eficiente e direcionada, resultando em melhores desfechos clínicos. Objetivo: Compreender os efeitos da avaliação de risco e sua eficácia na emergência cardiovascular para prever situações de risco ou prevenir agravantes. Materiais e métodos: Revisão de literatura na bas

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Aziz, Saliza Abdul, Zainol Bidin, Hijattulah Abdul-Jabbar, Chek Derashid, and Tunku Puteri Intan Safinaz. "Contributing factors toward sales and service tax acceptance." In PROCEEDINGS OF THE INTERNATIONAL CONFERENCE ON GREEN ENGINEERING & TECHNOLOGY 2022 (ICONGETECH 2022). AIP Publishing, 2024. http://dx.doi.org/10.1063/5.0203345.

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Honková, Irena, Michal Kuběnka, and Martin Mázlovský. "The impact of the introduction of electronic records of sales on the reporting of sales in the hospitality industry." In 14th International Scientific Conference „Business and Management 2024“. Vilnius Gediminas Technical University, 2024. http://dx.doi.org/10.3846/bm.2024.1185.

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In 2015, electronic records of sales were introduced in the Czech Republic. Before this year, there was no control of cash sales. There have been long discussions on this topic, how to prevent the reduction of tax liability in the country. Finally, a law on sales registration was proposed. The main goal of this contribution is to find out what impact the introduction of electronic sales records had on the reporting of sales in the hospitality industry. The results are evaluated using three different statistical tests. All the calculated tests came to the same conclusion. The introduction of el

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Yu, Yinyan, and Jianming Zhu. "Safety Scheme Research on Multi-machine Sales Tax Control System." In 2014 International Conference on Management of e-Commerce and e-Government (ICMeCG). IEEE, 2014. http://dx.doi.org/10.1109/icmecg.2014.45.

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Davy, Debbie. "Selling strong medicine: The rhetoric of Ontario's Harmonized Sales Tax." In 2011 IEEE International Professional Communication Conference (IPCC 2011). IEEE, 2011. http://dx.doi.org/10.1109/ipcc.2011.6087187.

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Fynchina, Khicheza. "The Tax Burden as a Criterion for the Reform in Tax System of the Kyrgyz Republic." In International Conference on Eurasian Economies. Eurasian Economists Association, 2013. http://dx.doi.org/10.36880/c04.00613.

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The most revealing criterion of effectiveness of tax reforms is the level of the tax burden. Optimal way to estimate sectoral tax burden is to use tax burden coefficient for a newly created value. Other indicators of tax burden differ because of over detailing which doesn’t allow making right accentuation in analytical conclusion. This idea is supported by Chick:“in complicated system, the results gained by detailed investigation of particular aspects can’t be generalized over the whole issue of the research…” (Chick, 1864). Based on this, the analysis of structure and the level of tax burden

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de Campos, Jeremias, Sérgio Murilo Petri, and Amanda da Silva Camargo. "Tax credits in the administrative sphere - PIS and single-phase COFINS: Case study in a company in Santa Catarina in the retail fuel sales sector." In VI Seven International Multidisciplinary Congress. Seven Congress, 2024. http://dx.doi.org/10.56238/sevenvimulti2024-004.

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This article analyzes the impact of lack of knowledge of tax laws on corporate revenues, focusing on PIS and COFINS taxes attributed to certain products, especially in the fuel sales sector. The research reveals corporate losses due to lack of familiarity with laws and regulations that guarantee tax benefits. Through a detailed case study, it is shown how lack of understanding of tax laws can negatively affect corporate competitiveness and profits. The analysis reveals the tax savings achieved by company Alfa by applying single-phase PIS and COFINS taxation to its products, reducing the amount

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Reports on the topic "Sales tax"

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Baker, Scott, Stephanie Johnson, and Lorenz Kueng. Shopping for Lower Sales Tax Rates. National Bureau of Economic Research, 2017. http://dx.doi.org/10.3386/w23665.

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Grinblatt, Mark, and Matti Keloharju. Tax-Loss Trading and Wash Sales. National Bureau of Economic Research, 2002. http://dx.doi.org/10.3386/w8745.

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Feenberg, Daniel, Andrew Mitrusi, and James Poterba. Distributional Effects of Adopting a National Retail Sales Tax. National Bureau of Economic Research, 1997. http://dx.doi.org/10.3386/w5885.

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Bruce, Donald, William Fox, and Alannah Shute. Wayfair: A Step Towards the Destination, But Sales Tax Competition Remains. National Bureau of Economic Research, 2023. http://dx.doi.org/10.3386/w31074.

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Adam, Stuart, Gabby Donald, Alasdair McGowan, and Nick Lakin. CIOT/IFS Debate: Should the government introduce an online sales tax? The IFS, 2022. http://dx.doi.org/10.1920/ps.ifs.2024.0156.

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López-Luzuriaga, Andrea, and Carlos Scartascini,. Research Insights: Can Salient Penalties and Enforcement on Tax Bills Increase Compliance Across Taxes? Inter-American Development Bank, 2021. http://dx.doi.org/10.18235/0003799.

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An analytical model and a field experiment in Argentina proved that salient enforcement messages on one type of tax could increase compliance with another tax. Salient messages of penalties and enforcement for the property tax had positive spillover effects on declaration of the gross sales tax, with taxpayers in the treatment group increasing their reported tax by 2 percent. Taxpayers appear to assume that higher enforcement of one tax implies higher enforcement for others, thereby increasing their compliance across taxes.

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Artana, Daniel, Sebastián Auguste, Marcela Cristini, Cynthia Moskovits, and Ivana Templado. Sub-National Revenue Mobilization in Latin American and Caribbean Countries: The Case of Argentina. Inter-American Development Bank, 2012. http://dx.doi.org/10.18235/0011362.

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This paper analyzes sub-national revenues in Argentina. Following a discussion of the recent evolution of government revenues and their vertical imbalance, the paper then analyzes the most important taxes collected by federal, provincial and local governments. Subsequently considered are the determinants of sub-national revenues and the impact of the 2001-2002 crisis. It is found that automatic transfers improve collections of the cascade sales tax and the property tax by enlarging the disposable income of the private and public sector of the provinces favored by the regional redistribution of

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Rossel, Lucia, Fabrizio Santoro, and Naphtal Hakizimana. Technology Evolution and Tax Compliance: Evidence from Rwanda. Institute of Development Studies, 2023. http://dx.doi.org/10.19088/ictd.2023.048.

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Information technology (IT) has great potential to help increase taxpayer compliance and revenue collection. Despite the increasing use of IT solutions by African tax administrations, evidence on its effectiveness remains limited. In Rwanda, the Revenue Authority introduced a more advanced version of its electronic billing machines (EBM) to enhance its ability to track business transactions remotely and to improve taxpayers’ experience of using the machines. Using a wealth of administrative data collected by the Revenue Authority, this paper evaluates the impact of the adoption of EBM2 on the

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Hakizimana, Naphtal, and Fabrizio Santoro. Technology Evolution and Tax Compliance: Evidence from Rwanda. Institute of Development Studies, 2023. http://dx.doi.org/10.19088/ictd.2023.033.

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Information technology (IT) has great potential to help increase taxpayer compliance and revenue collection. Despite the increasing use of IT solutions by African tax administrations, evidence on its effectiveness remains limited. In Rwanda, the Revenue Authority introduced a more advanced version of its electronic billing machines (EBM) to enhance its ability to track business transactions remotely and to improve taxpayers’ experience of using the machines. Using a wealth of administrative data collected by the Revenue Authority, this paper evaluates the impact of the adoption of EBM2 on the

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Sánchez Torres, Fabio, Irina España Eljaiek, and Jannet Zenteno. Sub-national Revenue Mobilization in Latin American and Caribbean Countries: The Case of Colombia. Inter-American Development Bank, 2012. http://dx.doi.org/10.18235/0011435.

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This paper surveys the evolution and implications of fiscal decentralization in Colombia in recent decades. After describing the fiscal decentralization process and its impact on sub-national finances, the paper presents the evolution of departmental public finances, departmental vertical imbalances and the proposal to levy a VAT surcharge and a retail sales tax for the departments. The paper subsequently describes the evolution of municipal finances and municipal vertical imbalances, then includes calculations of the effective rates of the property and land tax and the industry and commerce t

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