Castañeda Rodríguez, Víctor Mauricio, and Jairo Orlando Villabona-Robayo. “The Corporate Income Tax in Colombia: Its Effective Rate and Its Relationship With Investment  ”. Apuntes Del Cenes, vol. 39, no. 70, Aug. 2020, pp. 183-05, doi:10.19053/01203053.v39.n70.2020.10493.