Tax Systems And Tax Reforms In Latin America
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Author |
: Luigi Bernardi |
Publisher |
: Routledge |
Total Pages |
: 337 |
Release |
: 2007-12-24 |
ISBN-10 |
: 9781134068081 |
ISBN-13 |
: 1134068085 |
Rating |
: 4/5 (81 Downloads) |
Synopsis Tax Systems and Tax Reforms in Latin America by : Luigi Bernardi
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 |
: Jorge Atria |
Publisher |
: Springer |
Total Pages |
: 279 |
Release |
: 2017-11-22 |
ISBN-10 |
: 9783319601199 |
ISBN-13 |
: 3319601199 |
Rating |
: 4/5 (99 Downloads) |
Synopsis Rethinking Taxation in Latin America by : Jorge Atria
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 |
: Victor Lledo |
Publisher |
: |
Total Pages |
: 66 |
Release |
: 2004 |
ISBN-10 |
: UOM:39015052653725 |
ISBN-13 |
: |
Rating |
: 4/5 (25 Downloads) |
Synopsis Governance, Taxes, and Tax Reform in Latin America by : Victor Lledo
Available on online version.
Author |
: Mr.Parthasarathi Shome |
Publisher |
: International Monetary Fund |
Total Pages |
: 34 |
Release |
: 1999-02-01 |
ISBN-10 |
: 9781451843729 |
ISBN-13 |
: 1451843720 |
Rating |
: 4/5 (29 Downloads) |
Synopsis Taxation in Latin America by : Mr.Parthasarathi Shome
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 |
: Gustavo Flores-Macias |
Publisher |
: Cambridge University Press |
Total Pages |
: 285 |
Release |
: 2019-06-27 |
ISBN-10 |
: 9781108474573 |
ISBN-13 |
: 1108474578 |
Rating |
: 4/5 (73 Downloads) |
Synopsis The Political Economy of Taxation in Latin America by : Gustavo Flores-Macias
Offers a comprehensive, region-wide analysis of the politics of taxation in Latin America to make reforms politically palatable and sustainable.
Author |
: Philip Fehling |
Publisher |
: Taylor & Francis |
Total Pages |
: 239 |
Release |
: 2023-05-12 |
ISBN-10 |
: 9781000880892 |
ISBN-13 |
: 1000880893 |
Rating |
: 4/5 (92 Downloads) |
Synopsis Taxation and Inequality in Latin America by : Philip Fehling
Taxation and Inequality in Latin America takes a heterodox political economy approach, focusing on Latin America, where current problems of taxation have existed for a century and great wealth contrasts with abject poverty. The book analyzes the relation of natural resource wealth, allocational politics and the limited role of taxation for redistribution, and progressive resource mobilization. By drawing on the political economy of tax regimes, the book considers the specific conditions of taxation in Latin America, which apply to a large part of the Global South and more than 100 countries specializing in the extraction and export of raw materials. This book will cover: taxation and the dominance of raw material export sectors; taxation and allocational politics; new perspectives on political economy and tax regimes. Scholars and advanced students of political economy, political science, development studies, and fiscal sociology will find several key issues in tax research from a novel angle. The book provides an analytical orientation that relates central questions of taxation to patterns of regional political economy, thereby opening up the debate with tax scholars from other world regions of the Global South.
Author |
: Raynard M. Sommerfeld |
Publisher |
: University of Texas Press |
Total Pages |
: 234 |
Release |
: 2014-11-06 |
ISBN-10 |
: 9781477305065 |
ISBN-13 |
: 1477305068 |
Rating |
: 4/5 (65 Downloads) |
Synopsis Tax Reform and the Alliance for Progress by : Raynard M. Sommerfeld
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.
Author |
: Mr.Parthasarathi Shome |
Publisher |
: International Monetary Fund |
Total Pages |
: 34 |
Release |
: 1992-06-01 |
ISBN-10 |
: 9781451846263 |
ISBN-13 |
: 1451846266 |
Rating |
: 4/5 (63 Downloads) |
Synopsis Trends and Future Directions in Tax Policy Reform by : Mr.Parthasarathi Shome
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 |
: Janet Gale Stotsky |
Publisher |
: International Monetary Fund |
Total Pages |
: 48 |
Release |
: 2002-12 |
ISBN-10 |
: UCSD:31822032179327 |
ISBN-13 |
: |
Rating |
: 4/5 (27 Downloads) |
Synopsis Central American Tax Reform by : Janet Gale Stotsky
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.
Author |
: O. Sanchez |
Publisher |
: Springer |
Total Pages |
: 250 |
Release |
: 2011-07-04 |
ISBN-10 |
: 9780230119659 |
ISBN-13 |
: 0230119654 |
Rating |
: 4/5 (59 Downloads) |
Synopsis Mobilizing Resources in Latin America by : O. Sanchez
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.