This report was produced under the leadership of Ragnheiður Elín Árnadóttir, Director of the OECD Development Centre, with supervision by Sebastián Nieto Parra, Head of the Regional Development Dynamics Division, and the collaboration of Juan Vázquez Zamora. The main authors were Luis Cecchi and Laura Gutiérrez Cadena, Policy Analysts, and René Orozco, Economist. The authors acknowledge the support and comments of OECD colleagues, including Isabelle Chatry, Pietrangelo De Biase, Juliette Lassman, Oriana Romano, Alexander Pick, and Joseph Stead.
The Development Centre received an invaluable contribution from the Secretary of Finance of Bogotá (Secretaría de Hacienda de Bogotá - SDH). The support of the Secretary of Finance of Bogotá, Ana María Cadena Ruiz, as well as the Deputy Secretary, Andrés Felipe Uribe Medina, and the entire SDH team, was indispensable for the drafting of this report. Comments and discussions from the following experts were highly valuable: Pablo Fernando Verastegui (Director of Taxes of Bogotá), Cesar Alfonso Figueroa, Fabio Andrés Forero, Oscar Enrique Guzman, Jorge Luis Prieto, Daniel Fernando Poveda, Daniel Felipe Rojas, John Javier Sarmiento, and Juan Carlos Segura.
The study was further enriched by discussions from the sessions of the Tax Expert Commission, held between September 2024 and May 2025 and convened by the SDH. The Commission included the following experts: Beatriz Arbeláez Martínez, María Carolina Castillo Aguilar, Fidel Castaño Duque, Lisandro Manuel Junco Rivera, Jaime Bonet Morón, Sebastián Nieto-Parra and Luis Fernando Villota Quiñones, as well as the Director of Taxes of Bogotá, who served as Technical Secretary.
Finally, many thanks go to the Publications team, Elizabeth Nash and Delphine Grandrieux, under the guidance of Henri-Bernard Solignac-Lecomte for their work on the production of this study.
Financial support was provided by the Grupo de Energía de Bogotá (GEB).