¿Perdimos la oportunidad con el cobre?

Felipe Correa

No 1, Documentos de Trabajo from Estudios Nueva Economía

Abstract: Specific Mining Tax (IEM) was established in Chile in 2005, after a failed legislative discussion process that sought to install the figure of a royalty for the extraction and sale of minerals. However, although due to the significant increase in the price of copper mining was obliged to pay taxes -which had not done in previous years- in practice what made this new IEM was to reduce the overall rate of taxes paid by mining. This paper discusses the mechanism by which this happened, showing the collection figures of IEM in the context of mining production between 2003 and 2012, and simulating what mining really should have paid in contexts where not happen evasion or avoidance that characterized this sector during the copper prices boom.

Keywords: royalty; mining; specific mining tax; CODELCO (search for similar items in EconPapers)
JEL-codes: H26 L71 L72 (search for similar items in EconPapers)
Pages: 15 pages
Date: 2016-07-01
References: View complete reference list from CitEc
Citations: View citations in EconPapers (5)

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