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 Colombia are substantially higher than in neighbouring economies.
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| Main Authors: | , , , , |
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| Published: |
2017-04-17T21:50:05Z
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| Subjects: | Política Fiscal, Política Tributaria, Industria Licorera, Monopolios, Economía Regional, Colombia, Impuesto al Consumo, Bebidas Alcohólicas, Licores, Industria de Bebidas Alcohólicas, |
| Online Access: | http://hdl.handle.net/11445/985 |
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