English Abstract: This paper first assesses the current Colombian mining tax-and-royalty regime in comparison with … the theoretical convenience of introducing alternative designs for a resource rent tax (RRT) to be applied to new mining … projects, together with a reduced common royalty rate for all minerals, and simulates their potential efficiency …

This paper assesses the current Colombian mining tax and royalty regime in terms of efficiency, competitiveness and … Rent Tax (RRT) to new mining projects (together with a reduced common royalty rate for all minerals) and simulates its … revenue performance vis-a-vis other relevant mining countries. It then discusses the convenience of introducing a Resource …

The purpose of this paper is to reserach about the possibility to identify a legal dogmatic body in mining taxation …, and to show a certain disciplinary unity of Mining Tax Law, as a specialty of Tax Law with a strong link to Mining Law and … rather than properly formulating a general theory of mining tax law …