Trends and Future Directions in Tax Policy Reform : A Latin American Perspective /

Tax reform in Latin America during the 1980s emphasized broad-based, low-rate consumption taxes over steeply progressive income and property taxes, primarily to simplify the tax structure and facilitate tax administration. While tax reform need not necessarily raise tax-to-GDP ratios, countries that...

Full description

Saved in:

Bibliographic Details
Main Author:	Shome, Parthasrathi
Format:	Book
Language:	English
Published:	Washington, D.C. : International Monetary Fund, 1992
Series:	IMF Working Papers ; Working Paper No. 92/43 IMF eLibrary
Subjects:	Average tax rate Capital expenditures Capital gains tax Consumption tax Consumption taxes Corporate income tax base Corporate income tax Corporate income taxes Corporate tax rate Corporate taxes Direct tax Direct taxation Direct taxes Double taxation Environmental tax Environmental taxes Excise tax Excise taxes Fiscal affairs department Fiscal affairs Fiscal deficits Fiscal documentation Fiscal federalism Fiscal responsibility Foreign capital Form of taxation High tax burden High tax rates High-tax countries Home country Income tax rates Income tax revenues Income taxes Individual income taxes International trade taxes Level of taxation Low-tax countries Major tax reform Marginal tax rate Marginal tax rates Payroll tax Payroll taxes Personal income tax rate Personal income tax Pollution taxes Presumptive taxation Progressive tax Property tax Property taxation Property taxes Public expenditure Regional tax Sales tax Social security taxes Tax administration Tax arbitrage Tax area Tax assignment Tax avoidance Tax base Tax bases Tax burden Tax burdens Tax collection Tax contribution Tax countries Tax evasion Tax harmonization Tax incentives Tax liabilities Tax liability Tax policy reform Tax policy reforms Tax policy Tax purposes Tax rates Tax ratio Tax ratios Tax reform efforts Tax reform process Tax reform Tax reforms Tax revenue Tax revenues Tax sales Tax structure Tax structures Tax surcharges Tax system Tax systems Tax treaties Tax treatment Taxable income Taxable profits Taxation of property Taxation Taxes on domestic Taxpaying public Trade taxes Uniform tax rate Uniform tax Value added tax Vat rate Vat revenue Argentina Bolivia Brazil Chile Colombia Costa Rica Dominican Republic Ecuador El Salvador Mexico Nicaragua Panama Peru Venezuela, República Bolivariana de
Tags:	Add Tag No Tags, Be the first to tag this record!

Internet

This item is not available through BorrowDirect. Please contact your institution’s interlibrary loan office for further assistance.

Trends and Future Directions in Tax Policy Reform : A Latin American Perspective /

Internet

Similar Items