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

dc.contributor.author	Oxford Economic Forecasting	en
dc.contributor.author	Fedesarrollo	spa
dc.contributor.author	International Tax and Investment Centre	en
dc.contributor.author	Zuleta, Luis A.	spa
dc.contributor.author	Jaramillo, Lino	spa
dc.date.accessioned	2015-12-10T12:22:21Z
dc.date.accessioned	2016-01-21T02:31:29Z
dc.date.accessioned	2017-04-17T21:50:05Z
dc.date.accessioned	2017-06-17T21:40:21Z
dc.date.available	2015-12-10T12:22:21Z
dc.date.available	2016-01-21T02:31:29Z
dc.date.available	2017-04-17T21:50:05Z
dc.date.available	2017-06-17T21:40:21Z
dc.date.issued	2000-10
dc.identifier.uri	http://hdl.handle.net/11445/985
dc.description	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.	en
dc.subject	Política Fiscal	spa
dc.subject	Política Tributaria	spa
dc.subject	Industria Licorera	spa
dc.subject	Monopolios	spa
dc.subject	Economía Regional	spa
dc.subject	Colombia	spa
dc.subject	Impuesto al Consumo	spa
dc.subject	Bebidas Alcohólicas	spa
dc.subject	Licores	spa
dc.subject	Industria de Bebidas Alcohólicas	spa
dc.subject	Colombia	spa
dc.title	The Taxation of Spirits in Colombia: problems with the current regime and the impact of tax reform	en
dc.description.jel	L66
dc.description.jel	D42
dc.description.jel	L43