Improving the Administration of the Colombian Income Tax - Comment
Charles McLure and Santiago Pardo R. have written an excellent paper. They describe a number of important techniques used by one Latin American country to improve administration of the income tax, most particularly as if affects individuals.
in Improving Tax Administration in Development Countries 154 (Richard M. Bird & Milka Casanegra de Jantscher eds., 1992)
Gordon, Richard K., "Improving the Administration of the Colombian Income Tax - Comment" (1992). Faculty Publications. 1634.