Verfügbarkeit: Taxation in Latin America

Taxation in Latin America: Structural Trends and Impact of Administration

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...

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1. Verfasser:	Shome, Parthasrathi (VerfasserIn)
Format:	Elektronisch E-Book
Sprache:	English
Veröffentlicht:	Washington, D.C International Monetary Fund 1999
Schriftenreihe:	IMF Working Papers Working Paper No. 99/19
Online-Zugang:	UBW01 UEI01 LCO01 SBR01 UER01 SBG01 UBG01 FAN01 UBT01 FKE01 UBY01 UBA01 FLA01 UBM01 UPA01 UBR01 FHA01 FNU01 BSB01 TUM01 Volltext
Zusammenfassung:	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
Beschreibung:	1 Online-Ressource (33 p)
ISBN:	1451843720 9781451843729

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spelling	Shome, Parthasrathi Verfasser aut Taxation in Latin America Structural Trends and Impact of Administration Shome, Parthasrathi Washington, D.C International Monetary Fund 1999 1 Online-Ressource (33 p) txt rdacontent c rdamedia cr rdacarrier IMF Working Papers Working Paper No. 99/19 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 Online-Ausg http://elibrary.imf.org/view/IMF001/06735-9781451843729/06735-9781451843729/06735-9781451843729.xml Verlag URL des Erstveröffentlichers Volltext
spellingShingle	Shome, Parthasrathi Taxation in Latin America Structural Trends and Impact of Administration
title	Taxation in Latin America Structural Trends and Impact of Administration
title_auth	Taxation in Latin America Structural Trends and Impact of Administration
title_exact_search	Taxation in Latin America Structural Trends and Impact of Administration
title_exact_search_txtP	Taxation in Latin America Structural Trends and Impact of Administration
title_full	Taxation in Latin America Structural Trends and Impact of Administration Shome, Parthasrathi
title_fullStr	Taxation in Latin America Structural Trends and Impact of Administration Shome, Parthasrathi
title_full_unstemmed	Taxation in Latin America Structural Trends and Impact of Administration Shome, Parthasrathi
title_short	Taxation in Latin America
title_sort	taxation in latin america structural trends and impact of administration
title_sub	Structural Trends and Impact of Administration
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