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 (...
| Main Authors: | , |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
University of Calgary
2015-02-01
|
| Series: | The School of Public Policy Publications |
| Online Access: | https://journalhosting.ucalgary.ca/index.php/sppp/article/view/42506 |