Central American Tax Reform: Trends and Possibilities
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 comp...
Gespeichert in:
1. Verfasser: | |
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Format: | Elektronisch E-Book |
Sprache: | English |
Veröffentlicht: |
Washington, D.C
International Monetary Fund
2002
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Schriftenreihe: | IMF Working Papers
Working Paper No. 02/227 |
Online-Zugang: | UBW01 UEI01 LCO01 SBR01 UER01 SBG01 UBG01 FAN01 UBT01 FKE01 UBY01 UBA01 FLA01 UBM01 UPA01 UBR01 FHA01 FNU01 BSB01 TUM01 Volltext |
Zusammenfassung: | 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 |
Beschreibung: | 1 Online-Ressource (41 p) |
ISBN: | 1451875428 9781451875423 |
Internformat
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spelling | Stotsky, Janet Gale Verfasser aut Central American Tax Reform Trends and Possibilities Stotsky, Janet Gale Washington, D.C International Monetary Fund 2002 1 Online-Ressource (41 p) txt rdacontent c rdamedia cr rdacarrier IMF Working Papers Working Paper No. 02/227 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 Online-Ausg WoldeMariam, Asegedech Sonstige oth http://elibrary.imf.org/view/IMF001/01136-9781451875423/01136-9781451875423/01136-9781451875423.xml Verlag URL des Erstveröffentlichers Volltext |
spellingShingle | Stotsky, Janet Gale Central American Tax Reform Trends and Possibilities |
title | Central American Tax Reform Trends and Possibilities |
title_auth | Central American Tax Reform Trends and Possibilities |
title_exact_search | Central American Tax Reform Trends and Possibilities |
title_exact_search_txtP | Central American Tax Reform Trends and Possibilities |
title_full | Central American Tax Reform Trends and Possibilities Stotsky, Janet Gale |
title_fullStr | Central American Tax Reform Trends and Possibilities Stotsky, Janet Gale |
title_full_unstemmed | Central American Tax Reform Trends and Possibilities Stotsky, Janet Gale |
title_short | Central American Tax Reform |
title_sort | central american tax reform trends and possibilities |
title_sub | Trends and Possibilities |
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