Mining taxation in Colombia

This paper assesses the current Colombian mining tax and royalty regime in terms of efficiency, competitiveness and revenue performance vis-a-vis other relevant mining countries. It then discusses the convenience of introducing a Resource Rent Tax (RRT) to new mining projects (together with a reduce...

Full description

Autores:
Chen, Duanjie
Perry Rubio, Guillermo Eduardo
Tipo de recurso:
Work document
Fecha de publicación:
2014
Institución:
Universidad de los Andes
Repositorio:
Séneca: repositorio Uniandes
Idioma:
eng
OAI Identifier:
oai:repositorio.uniandes.edu.co:1992/8538
Acceso en línea:
http://hdl.handle.net/1992/8538
Palabra clave:
Natural resources
Resource rent tax
Marginal effective tax rate
Minas - Aspectos económicos - Colombia
Minas - Tributación - Colombia
Recursos naturales - Impuestos - Colombia
H21, O13, Q38
Rights
openAccess
License
http://creativecommons.org/licenses/by-nc-nd/4.0/