Perspectives for Tax Policy Reform in Latin America in the 1990's
AbstractThe tax reforms that took place in Latin America in the 1980âs were designed primarily to enhance revenue collections and provide more stability in the revenue systems. This generally involved placing a greater reliance on value added type taxes, a rationalization and reduction in the number of excise taxes, a reduction in the top statutory income taxes, and improvements in the degree of integration of business and personal taxes on income from business activities. The question that this paper attempts to address is, what should be on the agenda for tax policy changes in Latin America during the remainder of the decade?
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Bibliographic InfoPaper provided by Harvard - Institute for International Development in its series Papers with number 505.
Length: 11 pages
Date of creation: 1995
Date of revision:
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Postal: CAER Project, Harvard Institute for International Development, 14 Story Street, Cambridge MA 02138O
Web page: http://www.hiid.harvard.edu/
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Other versions of this item:
- Glenn Jenkins, 1993. "Perspective For Tax Policy Reform In Latin America In The 1990'S," Development Discussion Papers 1993-05, JDI Executive Programs.
- H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
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