Attribution-NonCommercial-NoDerivatives 4.0 International (CC BY-NC-ND 4.0)Montaña Martínez, Lady BibianaOspina Quiceno, Yonathan2023-07-112023-07-112023-06-05http://repositorio.uan.edu.co/handle/123456789/8193This paper aims to provide valuable information regarding the feasibility of a Flat tax model of uniform type, supported on a statistical basis that has been tested in different countries of the world with a great scope and liability; this of course considered under certain particularities of the labor market and the Colombian standard.Este documento pretende aportar información valiosa respecto a la viabilidad de un modelo de impuesto Flat de tipo uniforme, soportado en una base estadística que ha sido probada en diferentes países del mundo con un gran alcance y factibilidad; esto por supuesto considerado bajo ciertas particularidades del mercado del trabajo y la norma Colombiana.spaAcceso abiertoAdministración de Empresas65831.23 O839mTrabajo de grado (Pregrado y/o Especialización)Business Administrationinfo:eu-repo/semantics/openAccesshttp://purl.org/coar/access_right/c_abf2Heathcote, J., Violante, G. L., & Storesletten, K. (2017). Optimal Tax Progressivity: An Analytical Framework (4th ed., Vol. 132). The Quarterly Journal of Economics. https://doi.org/10.1093/qje/qjx018Iwaskiw, W. (1996). Estonia, Latvia, and Lithuania: Country Studies. Federal Research Division, Library of Congress, Washington, D.C., 1996. https://www.abebooks.com/first-edition/ESTONIA-LATVIA-LITHUANIA-Country-StudiesIwaskiw/19809609797/bdKalíšková, K. (2014). Labor supply consequences of family taxation: Evidence from the Czech Republic (7th ed.). Charles University and the Economics Institute of the Academy of Sciences of the Czech Republic. https://www.sciencedirect.com/science/article/abs/pii/S0927537114000517Keen, M., Kim, Y., & Varsano, R. (2006). The “Flat Tax(es)”: Principles and Evidence. International Monetary Fund. https://www.imf.org/external/pubs/ft/wp/2006/wp06218.pdfKuznets, S. (1955). Economic Growth and Income Inequality (Vol. 45). The American Economic Review. http://www.jstor.org/stable/1811581Lindsey, L. B. (1987). Individual Taxpayer Response to Tax Cuts: 1982–1984 with Implications for the Revenue Maximizing Tax Rate (2nd ed., Vol. 33). Journal of Public Economics.Mankiw, G. (2008). Principios de Economía (6th ed.). Harvard University. https://clea.edu.mx/biblioteca/files/original/bd2711c3969d92b67fcf71d844bcbaed.pdfMinisterio de Hacienda y Crédito Público. (2022, May 6). Páginas - Estadísticas de Recaudo. DIAN. Retrieved January 12, 2023, from https://www.dian.gov.co/dian/cifras/Paginas/EstadisticasRecaudo.aspxMontoya, L. (2021). Informalidad laboral y pobreza multidimensional en Colombia: Vínculos y propuestas de medición. Universidad Nacional de Colombia. https://repositorio.unal.edu.co/handle/unal/80807OECD Statistics. (2018, July 30). Country statistical profile: Colombia 2023/1. OECD Statistics. Retrieved January 12, 2023, from https://doi.org/10.1787/0f4fa79e-eninstname:Universidad Antonio Nariñoreponame:Repositorio Institucional UANrepourl:https://repositorio.uan.edu.co/