Governance, taxes and tax reform in Latin America:
Gespeichert in:
| Hauptverfasser: | , , |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
Brighton
IDS
2004
|
| Schriftenreihe: | Working Paper / Institute of Development Studies
221 |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | VIII, 49 S. |
| ISBN: | 1858648270 |
Internformat
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Datensatz im Suchindex
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| adam_text | CONTENTS SUMMARY III ACKNOWLEDGEMENTS IV LIST OF TABLES VI INTRODUCTION
VII CONTRASTING APPROACHES TO TAX REFORM 1 1.1 THE PUBLIC ECONOMICS
APPROACH 3 1.2 THE MACROECONOMIC APPROACH 5 1.3 THE ADMINISTRATIVE
APPROACH 6 1.4 THE POLITICAL APPROACH 8 LATIN AMERICAN TAX SYSTEMS 11
2.1 STYLISED FACTS 11 2.2 THE SPECIAL FEATURES OF LATIN AMERICA 14 2.3
ORIGINS 16 THE APPROACH TO REFORM IN LATIN AMERICA 18 3.1 COMMON
FEATURES AND RATIONALE 18 3.2 TAX REFORM PROJECTS SUPPORTED BY
INTERNATIONAL FINANCIAL INSTITUTIONS 21 EVALUATING THE REFORMS 24 4.1
IMPLEMENTATION 24 4.2 IMPACTS 25 LATIN AMERICAN CONTRIBUTIONS: POLICY
INNOVATIONS AND INSTITUTIONAL REFORMS 25 5.1 TAX POLICIES 26 5.1.1 GROSS
ASSET TAXES 26 5.1.2 TAXATION OF SMALL FIRMS 28 5.1.3 LAND VALUE CAPTURE
28 5.1.4 BANK DEBIT TAXES 29 5.1.5 TAXATION OF SHORT-TERM CAPITAL
INFLOWS 30 5.1.6 ENVIRONMENTAL TAXATION 31 5.2 INSTITUTIONAL REFORMS 32
5.2.1 BUDGETARY INSTITUTIONS 33 5.2.2 PARTICIPATORY BUDGETING 34 5.2.3
INTERGOVERNMENTAL REVENUE-SHARING ARRANGEMENTS 35 SOME CONCLUSIONS 37
6.1 IFI POLICY AND LATIN AMERICAN REFORMS 37 6.2 OUTCOMES 38 6.3 THE
POLITICS OF TAX REFORM 39 6.4 TAX AND THE SOCIAL CONTRACT 39 6.5
CHALLENGES 40 REFERENCES 41
|
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| id | DE-604.BV025331795 |
| illustrated | Not Illustrated |
| indexdate | 2024-07-09T22:31:18Z |
| institution | BVB |
| isbn | 1858648270 |
| language | English |
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| physical | VIII, 49 S. |
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| series2 | Working Paper / Institute of Development Studies |
| spelling | Lledo, Victor Verfasser aut Governance, taxes and tax reform in Latin America Victor Lledo ; Aaron Schneider and Mick Moore Brighton IDS 2004 VIII, 49 S. txt rdacontent n rdamedia nc rdacarrier Working Paper / Institute of Development Studies 221 Schneider, Aaron Verfasser aut Moore, Mick Verfasser aut Institute of Development Studies <Brighton> Working Paper 221 (DE-604)BV013784550 221 GBV Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=019960960&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Lledo, Victor Schneider, Aaron Moore, Mick Governance, taxes and tax reform in Latin America |
| title | Governance, taxes and tax reform in Latin America |
| title_auth | Governance, taxes and tax reform in Latin America |
| title_exact_search | Governance, taxes and tax reform in Latin America |
| title_full | Governance, taxes and tax reform in Latin America Victor Lledo ; Aaron Schneider and Mick Moore |
| title_fullStr | Governance, taxes and tax reform in Latin America Victor Lledo ; Aaron Schneider and Mick Moore |
| title_full_unstemmed | Governance, taxes and tax reform in Latin America Victor Lledo ; Aaron Schneider and Mick Moore |
| title_short | Governance, taxes and tax reform in Latin America |
| title_sort | governance taxes and tax reform in latin america |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=019960960&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
| volume_link | (DE-604)BV013784550 |
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