Governance Taxes And Tax Reform In Latin America


Governance Taxes And Tax Reform In Latin America
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Governance Taxes And Tax Reform In Latin America


Governance Taxes And Tax Reform In Latin America
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Author : Victor Lledo
language : en
Publisher:
Release Date : 2004

Governance Taxes And Tax Reform In Latin America written by Victor Lledo and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2004 with Taxation categories.


Available on online version.



Taxation In Latin America


Taxation In Latin America
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Author : Mr.Parthasarathi Shome
language : en
Publisher: International Monetary Fund
Release Date : 1999-02-01

Taxation In Latin America written by Mr.Parthasarathi Shome and has been published by International Monetary Fund this book supported file pdf, txt, epub, kindle and other format this book has been release on 1999-02-01 with Business & Economics categories.


From the mid-1980s to early 1990s, Latin American tax policy provided rich lessons for other reforming countries. Meaningful innovations led also to perceptible revenue gains. Later in the 1990s, tax policies began to drift. Shining examples of fundamental reform seemed to lose their luster. Revenue in terms of GDP also stagnated, partly reflecting over-reliance on consumption taxes and neglect of taxable capacity on incomes. The stagnation has been exacerbated by excessively simplified administrative practices. Based on these developments and on the limited taxability of internationally mobile capital, the paper anticipates a likely tax structure for the new century.



Tax Systems And Tax Reforms In Latin America


Tax Systems And Tax Reforms In Latin America
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Author : Luigi Bernardi
language : en
Publisher: Routledge
Release Date : 2007-12-24

Tax Systems And Tax Reforms In Latin America written by Luigi Bernardi and has been published by Routledge this book supported file pdf, txt, epub, kindle and other format this book has been release on 2007-12-24 with Business & Economics categories.


This book provides a comprehensive analysis of tax systems and tax reforms in a number of Latin American countries since the early 1990‘s, including Argentina and Brazil, Costa Rica and Mexico, Paraguay, Colombia, Chile and Uruguay. The authors present and discuss tax systems from a broad quantitative and historical perspective and describe the mai



The Political Economy Of Taxation In Latin America


The Political Economy Of Taxation In Latin America
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Author : Gustavo Flores-Macias
language : en
Publisher: Cambridge University Press
Release Date : 2019-06-27

The Political Economy Of Taxation In Latin America written by Gustavo Flores-Macias and has been published by Cambridge University Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2019-06-27 with Political Science categories.


Offers a comprehensive, region-wide analysis of the politics of taxation in Latin America to make reforms politically palatable and sustainable.



Trends And Future Directions In Tax Policy Reform


Trends And Future Directions In Tax Policy Reform
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Author : Mr.Parthasarathi Shome
language : en
Publisher: International Monetary Fund
Release Date : 1992-06-01

Trends And Future Directions In Tax Policy Reform written by Mr.Parthasarathi Shome and has been published by International Monetary Fund this book supported file pdf, txt, epub, kindle and other format this book has been release on 1992-06-01 with Business & Economics categories.


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 undertook tax reform experienced a higher revenue gain in terms of GDP relative to those that did not. Tax reform issues during the 1990s will include a minimum income tax, alternative corporate taxes (cash flow tax, assets tax), capturing difficult tax bases (financial intermediation, property), environment taxes, extending withholding as a taxing mechanism, and tax harmonization.



Tax Reform And The Alliance For Progress


Tax Reform And The Alliance For Progress
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Author : Raynard M. Sommerfeld
language : en
Publisher: University of Texas Press
Release Date : 2014-11-06

Tax Reform And The Alliance For Progress written by Raynard M. Sommerfeld and has been published by University of Texas Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2014-11-06 with Political Science categories.


The Alliance for Progress was a program intended to stimulate and aid the economic development of the peoples of Latin America. It proposed that the United States and nineteen Latin American republics pool financial and technical resources to aid the peoples of all these republics in achieving better living standards, greater human dignity, and increased political freedom. Although achievement of these goals depended partially upon the availability of external assistance, it depended even more upon the ability and willingness of the Latin Americans themselves to make numerous far-reaching institutional reforms within their countries. One of the most important needs was in the area of tax reform, which had been made a quid pro quo for the twenty billion dollars promised by the United States through the program. This limitation upon the use of United States funds made obvious the need for a means of evaluating the adequacy of Latin American tax-reform efforts. In this study Raynard M. Sommerfeld presents an examination of this problem and recommends basic criteria for such evaluation. The study reviews the objectives of the Alliance for Progress, investigates the prevailing tax systems in the Latin American republics, and offers recommendations for tax-reform efforts to harmonize tax policy with the economic development goals stipulated in the Charter of Punta del Este. The author emphasizes and reiterates the fact that thorough studies of the individual countries are necessary for the planning of truly adequate tax reform. He offers the facts developed in his study as interim tools for United States Alliance for Progress agencies in evaluating Latin American tax-reform efforts, for Latin American planners seeking to guide their countries most easily on the road to economic maturity, and for all scholars, teachers, and students interested in the fields of Latin American economics, taxation, and political history.



Taxation In Latin America


Taxation In Latin America
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Author : Parthasarathi Shome
language : en
Publisher:
Release Date : 2006

Taxation In Latin America written by Parthasarathi Shome and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2006 with categories.


From the mid-1980s to early 1990s, Latin American tax policy provided rich lessons for other reforming countries. Meaningful innovations led also to perceptible revenue gains. Later in the 1990s, tax policies began to drift. Shining examples of fundamental reform seemed to lose their luster. Revenue in terms of GDP also stagnated, partly reflecting over-reliance on consumption taxes and neglect of taxable capacity on incomes. The stagnation has been exacerbated by excessively simplified administrative practices. Based on these developments and on the limited taxability of internationally mobile capital, the paper anticipates a likely tax structure for the new century.



La Cuesti N Regional Y Local En Am Rica Latina


La Cuesti N Regional Y Local En Am Rica Latina
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Author : Ricardo Martner
language : en
Publisher: Santiago, Chile : Naciones Unidas
Release Date : 2004

La Cuesti N Regional Y Local En Am Rica Latina written by Ricardo Martner and has been published by Santiago, Chile : Naciones Unidas this book supported file pdf, txt, epub, kindle and other format this book has been release on 2004 with Fiscal policy categories.




Trends And Future Directions In Tax Policy Reform


Trends And Future Directions In Tax Policy Reform
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Author : Parthasarathi Shome
language : en
Publisher:
Release Date : 2006

Trends And Future Directions In Tax Policy Reform written by Parthasarathi Shome and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2006 with categories.


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 undertook tax reform experienced a higher revenue gain in terms of GDP relative to those that did not.Tax reform issues during the 1990s will include a minimum income tax, alternative corporate taxes (cash flow tax, assets tax), capturing difficult tax bases (financial intermediation, property), environment taxes, extending withholding as a taxing mechanism, and tax harmonization.



Mobilizing Resources In Latin America


Mobilizing Resources In Latin America
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Author : O. Sanchez
language : en
Publisher: Springer
Release Date : 2011-07-04

Mobilizing Resources In Latin America written by O. Sanchez and has been published by Springer this book supported file pdf, txt, epub, kindle and other format this book has been release on 2011-07-04 with Political Science categories.


This book seeks to expand analytically on standard institutionalist accounts of taxation by bringing into the explanatory framework the importance of institutional strength (not just design) as well as informal institutions (in addition to formal ones) for policy reform.