Advanced Search
MyIDEAS: Login

Taxation in the MERCOSUR and Coordination Possibilities

Contents:

Author Info

  • Alberto Daniel Barreix
  • Luiz Arruda Villela
Registered author(s):

    Abstract

    This paper analyzes the evolution and structure of taxation in the Mercosur countries. Specifically, it covers taxes on goods and services, including general excise taxes and excises taxes, and income taxes, both corporate and personal. It also discusses the role of the tax administration and the appellate process, and concludes with suggestions for tax policy coordination among Mercosur countries.

    Download Info

    If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
    File URL: http://idbdocs.iadb.org/wsdocs/getdocument.aspx?docnum=35116956
    Download Restriction: no

    Bibliographic Info

    Paper provided by Inter-American Development Bank in its series IDB Publications with number 4458.

    as in new window
    Length:
    Date of creation: Jan 2003
    Date of revision:
    Handle: RePEc:idb:brikps:4458

    Contact details of provider:
    Postal: 1300 New York Avenue, NW, Washington, DC 20577
    Phone: 202-623-1000
    Email:
    Web page: http://www.iadb.org/publications/
    More information through EDIRC

    Related research

    Keywords: Economics :: Fiscal Policy; coordination possibilities; Mercosur; Taxation;

    References

    References listed on IDEAS
    Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
    as in new window
    1. Glenn Jenkins & CHUN-YAN KUO & GANGADHAR SHUKLA, 2000. "Tax Analysis and Revenue Forecasting," Development Discussion Papers 2000-05, JDI Executive Programs.
    2. repec:idb:brikps:5178 is not listed on IDEAS
    Full references (including those not matched with items on IDEAS)

    Citations

    Lists

    This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.

    Statistics

    Access and download statistics

    Corrections

    When requesting a correction, please mention this item's handle: RePEc:idb:brikps:4458

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Luis Daniel Martinez).

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If references are entirely missing, you can add them using this form.

    If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.