Publications

Here are all of our publications listed chronologically. You can also find the publications relating to single geography under “Publications by geography” or narrow down your search using the “Advanced filter”.

Latest publications on Tax reforms

Mexico | The 2023 economic package keeps fiscal equilibrium with little room for maneuver

9 September 2022

The economic package reinforces the commitment to fiscal discipline by setting a target of 0.2% of GDP for the primary deficit and stability around 49.4% of GDP for the public debt.

Spain | Taxation as a climate action tool

14 January 2022

Taxation is a key tool for climate action and helps society achieve its decarbonization goals. Environmental taxation in Spain needs far-reaching reform, with taxable activities and rates that reflect the true extent of the negative externalities to be corrected.

Colombia | What should you know about the fiscal reform?

14 September 2021

The tax reform includes social measures, mainly transitory, to mitigate the effects of the pandemic on the most vulnerable and raises revenues in COP15.2 trillion on a permanent basis. Of this, 70% from corporate taxes and the rest from anti-evasion and austerity. The fiscal rule is also reformed.

Colombia | Analysis of the fiscal reform bill

28 July 2021

The Government submitted, the fiscal reform bill that includes social measures, mostly transitory, to mitigate the effects of the pandemic on the most vulnerable and raises tax collection by 15.2 trillion pesos permanently, of which 70% from corporate taxes and the rest from anti-evasion and austerity measures.

Colombia | A month to forget and keep on building the recovery

27 May 2021

In the month of May, the economic growth of the first quarter of 2021 was known, surprising with levels close to the GDP of the end of 2019. However, the different negative events that occurred throughout the month require quick solutions to avoid disrupting the dynamism and recovery of the beginning of the year.

Colombia | Solving the tax issue is important for everyone

30 April 2021

The latest political discussions within and outside of the Congress have placed the tax reform in uncertainty. It is necessary to reach agreements and quickly approve the best version of the reform in order to avoid negative effects on the economic recovery process along with investment and consumption decisions.

Colombia | Lights and shadows of the tax reform

28 February 2020

Last week I was in Cali participating in a panel about growth law or tax reform approved at the end last year in the seminary of ANIF-Fedesarrollo for which I did a reading and organizing the big topics.

Colombia | Lights and shadows of the tax reform

19 February 2020

The Growth Law is good in terms of formalization. It also brings the tax statute closer to international standards. However, it falls short in improving the distribution of the tax burden between companies and individuals and in increasing tax collection, while maintaining and extending exemptions.

Colombia | No taste of reform

2 January 2020

They approved a new tax reform which they have named "Growth Law". I think that the reform does things that can indeed help us grow but also does others that perpetuate historical criticisms of our tax and social security contribution system.

Colombia | Financing Law: broad strokes and pending issues

9 November 2018

The bill covers three main issues: VAT reform, a marginal increase in the tax burden on the highest earners, and a reduction in the tax burden on businesses.

The new Google tax: an experiment in taxation policy

14 May 2018

The recent proposal of the Spanish government, to tax the income generated in Spain by the major digital companies, is an effort aligned with that of other European Union neighbours to prevent possible evasion and erosion of the tax base. A laudable objective, and one shared by the whole world’s tax authorities.

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