| Recently, Peru went through a major process to reform its mining tax system oriented to striking an appropriate balance between two conflicting goals: (1) to raise tax revenues, and (2) to attract investment to the mining sector. This thesis analyzes if this objective is being achieved. This thesis analyses the recent enactments in the Peruvian mining tax regime by using a combination of doctrinal analysis, law and economics and public choice analysis.;This thesis contains a detailed assessment of the political dynamics that give rise to the particular law reform and presents some recommendations as to what should be considered by the government when enacting additional mining tax legislation in order for the reform to be successful in achieving the goals intended. |
