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Contribución fiscal y tributación efectiva de la industria manufacturera en Colombia. (2021). Benitez, Miguel ; Arbelez, Mara Anglica ; Becerra, Alejandro.
In: Informes de Investigación.
RePEc:col:000124:019143.

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  5. Fernández, C., & Villar, L. (2017). The impact of lowering the payroll tax on informality in Colombia. Economía, 18(1), 125-155.

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  8. Ribeiro, A. I. M. (2015). The determinants of effective tax rates: firms characteristics and corporate governance.
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  9. Richardson, G., & Lanis, R. (2007). Determinants of the variability in corporate effective tax rates and tax reform: Evidence from Australia. Journal of accounting and public policy, 26(6), 689-704.

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  12. The effect of corporate taxes on investment: Evidence from the Colombian firms. Borradores de Economía; No. 1001. Pontificia Universidad Javeriana Observatorio Fiscal. (2018). Guía ciudadana a la tributación y el gasto del Estado colombiano. Pontificia Universidad Javeriana.
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