Policy Brief: Tax Regimes on Mining in Latin America

By Pablo Heidrich and Catalina Prada
This policy brief examines the different types of taxes applied to large scale mining in Latin America, the region where Canadian firms are most active around the world, and elaborates on their positive and negative effects on host- countries, their governments and foreign investors. 
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This policy brief is part of the on-going project “From Minor Player to Major Actor: Canada's Role in Latin America”, that looks at issues related to mining, migration and foreign policy. This project is supported by funding provided by an Insight Grant from the Social Sciences and Humanities Research Council (SSHRC).