Global Tax Guide: Volume 3 Latin American Countries PDF Download

Author: IBP USA
Publisher: Lulu.com
ISBN: 1438720084
Category : Business & Economics
Languages : en
Pages : 319

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Book Description
2011 Updated Reprint. Updated Annually. Global Tax Guide, Volume 3 Latin America

Author: Usa International Business Publications
Publisher:
ISBN: 9781433020148
Category : Business & Economics
Languages : en
Pages : 300

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Book Description
2011 Updated Reprint. Updated Annually. Global Tax Guide, Volume 3 Latin America

Author: Mr.Parthasarathi Shome
Publisher: International Monetary Fund
ISBN: 1451843720
Category : Business & Economics
Languages : en
Pages : 34

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Book Description
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.

Author: Mr.Parthasarathi Shome
Publisher: International Monetary Fund
ISBN: 1451846266
Category : Business & Economics
Languages : en
Pages : 34

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Book Description
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.

Author: Luigi Bernardi
Publisher: Routledge
ISBN: 1134068077
Category : Business & Economics
Languages : en
Pages : 364

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Book Description
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

Author: Vito Tanzi
Publisher: David Rockefeller Center for Latin American Studies
ISBN:
Category : Business & Economics
Languages : en
Pages : 452

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Book Description
In South and Central America, a movement toward further economic integration has begun. In the hope of expediting the process, and to foster a better understanding of the policy actions required, the Inter-American Development Bank studied the impact of trade integration on taxes. This book collects twelve of these studies.

Author:
Publisher:
ISBN: 9789087220730
Category :
Languages : en
Pages : 330

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Book Description
A comprehensive survey of tax systems in Latin America. The handbook covers surveys on the taxation of corporations and individuals in 18 countries and jurisdictions in the Latin American region. All surveys have been updated to reflect the laws applicable in 2010. The surveys are generally based on information available up to 1 January 2010.

Author: Amanda D. Johnson
Publisher: WorldTrade Executive, Inc.
ISBN: 9781893323704
Category : Business & Economics
Languages : en
Pages : 170

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Book Description
Collection of articles providing an insight in the current status of tax treaties in Latin American and Caribbean countries, and dealing with holding companies and technical assistance, royalty and service payments.

Author: Jorge Atria
Publisher: Springer
ISBN: 3319601199
Category : Political Science
Languages : en
Pages : 279

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Book Description
This study of taxation in Latin America takes a novel approach to the subject, using a framework that posits three dimensions for studying taxes—historical, relational, and transnational. The book argues that: first, taxation should be understood as a relational concept and tax systems as a function of a strategic nexus between the state and society; second, that any analysis of tax systems across Latin America needs to take historical legacies of national tax systems into account; and finally, that transnational phenomena have significant implications for tax regime dynamics in Latin America. The essays included provide diverse and representative insights for a new understanding of taxation in Latin America and highlight the bottlenecks to the development of sustainable tax systems in the region, exploring new links between academic research and policy-making.

Author: Santiago Acosta-Ormaechea
Publisher: International Monetary Fund
ISBN: 1616358297
Category :
Languages : en
Pages : 41

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Book Description
Tax Policy for Inclusive Growth in Latin America and the Caribbean