The Taxation of Spirits in Colombia: problems with the current regime and the impact of tax reform
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Fecha
2000-10Autor
Oxford Economic ForecastingFedesarrollo
International Tax and Investment Centre
Zuleta, Luis A.
Jaramillo, Lino
Metadatos
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Resumen
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.
Palabras clave
Política Fiscal
Política Tributaria
Industria Licorera
Monopolios
Economía Regional
Colombia
Impuesto al Consumo
Bebidas Alcohólicas
Licores
Industria de Bebidas Alcohólicas
Colombia
JEL
L66
D42
L43