Sergio Clavijo2026-03-222026-03-22202010.2139/ssrn.3697662https://doi.org/10.2139/ssrn.3697662https://andeanlibrary.org/handle/123456789/60139Citaciones: 1esPolitical scienceWelfare economicsTax reformTax evasionEconomicsPropuesta de Reforma Tributaria para Colombia (2021-2022) (Proposal of Tax-Reform for Colombia (2021-2022))article