Tax Systems of Latin America: Nicaragua PDF Download

Author: Joint Tax Program of the Organization of American States and the Inter-American Development Bank
Publisher:
ISBN:
Category : Taxation
Languages : en
Pages : 0

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

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Author: Joint Tax Program of the Organization of American States and the Inter-American Development Bank
Publisher:
ISBN:
Category : Fiscal policy
Languages : en
Pages : 92

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

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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: Inter-American Development Bank
Publisher: Springer
ISBN: 1137315970
Category : Business & Economics
Languages : en
Pages : 320

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This exciting new volume provides an up-to-date overview of the current state of taxation in the Latin America and Caribbean (LAC) region, its main reform needs, and possible reform strategies that take into account the likely economic, institutional, and political constraints on the reform process.

Author: Aaron Schneider
Publisher: Cambridge University Press
ISBN: 1107019095
Category : Business & Economics
Languages : en
Pages : 261

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Explores the politics of raising revenue from the most dynamic sectors of an economy as an expression of the relationship between state and society, and the capacity of state institutions.

Author: Giorgio Brosio
Publisher: International Monetary Fund
ISBN:
Category : Business & Economics
Languages : en
Pages : 32

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A weakness of decentralization and overall tax reforms in Latin America is the lack of attention to adequate taxation at the subnational government. A reliance on shared taxes with extensive earmarking leads to weak subnational accountability and soft budget constraints. The paper explores the options for expanding subnational taxation in Latin America. A range of subnational tax instruments might be considered, but interactions between new tax assignments and the system of transfers is important from a political economy perspective.

Author: Ricardo Martner
Publisher: Santiago, Chile : Naciones Unidas
ISBN:
Category : Political Science
Languages : en
Pages : 48

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Author: Ivanna Vladkova Hollar
Publisher: International Monetary Fund
ISBN: 1455200719
Category : Business & Economics
Languages : en
Pages : 44

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How does fiscal policy fare in improving the underlying income distribution in Central America? We integrate the data from a number of existing tax and public expenditure studies for the countries in the region and find that the distributional effect of taxation is regressive but small. In contrast, the redistributive impact of social spending is large and progressive, leading to a progressive net redistributive effect in all countries of the region. We also show that raising tax revenues and devoting the proceeds to social spending would unambiguously improve the income of the poorest households.

Author: Organization of American States. Department of Economic Affairs
Publisher:
ISBN:
Category : Central America
Languages : en
Pages : 30

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