Mining Taxation in Colombia
This paper first assesses the current Colombian mining tax-and-royalty regime in comparison with other countries from the points of view of efficiency, competitiveness and revenue performance. It then discusses the theoretical convenience of introducing alternative designs for a resource rent tax (R...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
University of Calgary
2015-02-01
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| Series: | The School of Public Policy Publications |
| Online Access: | https://www.policyschool.ca/wp-content/uploads/2016/03/colombia-mining-taxation-chen-perry.pdf |