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...
|Autores Principales:||, , , ,|
|Acceso en línea:||http://hdl.handle.net/11445/985|