Author: Publisher:
ISBN:
Category :
Languages : en
Pages : 45
Book Description
安曇農業の動き
Central American Tax Reform
Author: Janet Gale StotskyPublisher: International Monetary Fund
ISBN:
Category : Business & Economics
Languages : en
Pages : 48
Book Description
Central American tax systems are modern in their orientation, though there remains scope for beneficial reform. Value-added taxes are the mainstay of collections, but their performance varies. Income and property taxes remain relatively underused and should apply to higher income taxpayers more comprehensively. Tax reform needs to be mindful of global competition. Continuing improvement in administrative performance is also essential.
Taxation and Latin American Integration
Author: Vito TanziPublisher: David Rockefeller Center for Latin American Studies
ISBN:
Category : Business & Economics
Languages : en
Pages : 452
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.
Trends and Future Directions in Tax Policy Reform
Author: Mr.Parthasarathi ShomePublisher: International Monetary Fund
ISBN: 1451846266
Category : Business & Economics
Languages : en
Pages : 34
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.
Taxation in Latin America
Author: Mr.Parthasarathi ShomePublisher: International Monetary Fund
ISBN: 1451843720
Category : Business & Economics
Languages : en
Pages : 34
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.
Equity and Fiscal Policy
Author: Ivanna Vladkova HollarPublisher: International Monetary Fund
ISBN: 1455200719
Category : Business & Economics
Languages : en
Pages : 44
Book Description
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.
Reform Finance and a Latin American Common Market
Author: John StrasmaPublisher:
ISBN:
Category : Latin America
Languages : en
Pages : 58
Book Description
The harmonization of indirect taxes in the Andean Community (Occasional Paper IECI = Documento de Divulgación SITI ; n. 7)
Author: Publisher: BID-INTAL
ISBN: 9507382089
Category : Indirect taxation
Languages : en
Pages : 62
Book Description
Trends and Future Directions in Tax Policy Reform
Author: Parthasarathi ShomePublisher:
ISBN:
Category :
Languages : en
Pages : 34
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.
Harmonizing Tax Policies in Central America
Author: Yalcin M. BaranPublisher:
ISBN:
Category : Central America
Languages : en
Pages : 56
Book Description
Transforming the Central American Customs Union into a modern common market can be achieved only by reforming the tariff regime. Here is an action plan for rationalizing and harmonizing Central American tax structures.