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Domingo Octubre 25, 2020

En esta sección, La Silla Vacía publica los libros y los documentos producidos por las universidades que tienen una suscripción con La Silla Vacía. También documentos elaborados por académicos para empresas privadas que están suscritas a La Silla.

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Documento CEDE No.49 2014: Mining Taxation in Colombia
Descripción:

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 reduced common royalty rate for all minerals) and simulates its potential effects on efficiency and revenue performance. In particular, the paper examines the interactions between a RRT, royalties and the Corporate Income Tax under different RRT designs, tax rates and capital return allowances. It also discusses the convenience of project by project against sectorial ring-fencing. It concludes with a blueprint for reform as well as political economy and administrative considerations for the specific case of Colombia.

Precio: 
$0
Páginas: 
62
Fecha de publicación: 
Diciembre 17, 2014
ISBN: 
1657-7191
Reseña: 

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 reduced common royalty rate for all minerals) and simulates its potential effects on efficiency and revenue performance. In particular, the paper examines the interactions between a RRT, royalties and the Corporate Income Tax under different RRT designs, tax rates and capital return allowances. It also discusses the convenience of project by project against sectorial ring-fencing. It concludes with a blueprint for reform as well as political economy and administrative considerations for the specific case of Colombia.

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