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The Taxation of Spirits in Colombia: problems with the current regime and the impact of tax reform
(2000-10)
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.
Los impuestos a los licores en Colombia
(2000-05)
"El objetivo central de este estudio consiste en evaluar la situación de recaudo de los distintos impuestos relacionados con los licores en Colombia, identificar las principales tendencias y características de la estructura tributaria existente y recomendar modificaciones a dicha estructura, que busquen una mayor racionalización en el recaudo de los tributos destinados a la nación y a los departamentos.El documento ...
La economía política de las reformas estructurales: lecciones de la experiencia colombiana 1989-1995The political economy of structural reforms in Colombia
(2000-01)
The purpose of this project is to analyze Colombia's reform experience from a political economy perspective. Particularly, it pretends to shed light on what pushed Colombia to star this project, on how the different actors political parties, the private sector, the labor movement, the military and, more generally, civil society reacted, on how key players were compensated and how the political and economic reforms ...