The Taxation of Spirits in Colombia: problems with the current regime and the impact of tax reform

Colombia has an excessively complicated, cumbersome and distortionary system for the taxation of spirits. For example, there are myriad tax regimes for legally-imported spirits, compounded with many different excise tax rates which vary widely across the departments. Moreover, taxes on spirits in Co...

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Autores Principales: Oxford Economic Forecasting, International Tax and Investment Centre, Fedesarrollo, Zuleta, Luis A., Jaramillo, Lino
Publicado: 2015
Materias:
Acceso en línea:http://hdl.handle.net/11445/985