Tax Reform in Colombia is Neither Structural, Comprehensive nor Progressive [La reforma tributaria no es estructural ni integral ni progresiva]

This article analyzes the report presented by the Commission of Experts for Equity and Tax Competitiveness to the Colombian government. The fiscal situation of the country has deteriorated because of the fall of oil and hydrocarbons prices. The Government and the Commission affirm that the reform has to be structural, comprehensive and progressive, but do not explain the meaning of each term. This article presents definitions to evaluate these proposals and shows that the report has a limited scope and the alternatives are neither structural, comprehensive nor progressive. The report has a notable asymmetry between a good diagnosis and very timid solutions that do not correct the main problems faced. © 2016, Universidad Externado de Colombia. All rights reserved.

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