In the midst of a third wave of infections, with a limit on the capacity for hospitalizations caused by Covid-19, the tax reform proposed by the government of Iván Duque came as a trigger due to the escalation of violence in recent weeks. The tax reform had the objective of filling a budget deficit higher than 7% of GDP and aimed to broaden the taxpayer base to incorporate lower-income sectors, already impoverished by the economic impact of the pandemic.