Garay Salamanca, Luis, and Jorge Espitia Zamora. “Analytical and Empirical Foundations for a Debate Upon the VAT Reform in Colombia”. Papeles 12, no. 24 (May 9, 2021): 103–120. Accessed September 18, 2024. https://revistas.uan.edu.co/index.php/papeles/article/view/840.