Taxation in the MERCOSUR and Coordination Possibilities
AbstractThis 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.
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Bibliographic InfoPaper provided by Inter-American Development Bank in its series IDB Publications with number 4458.
Date of creation: Jan 2003
Date of revision:
Economics :: Fiscal Policy; coordination possibilities; Mercosur; Taxation;
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- Glenn Jenkins & CHUN-YAN KUO & GANGADHAR SHUKLA, 2000. "Tax Analysis and Revenue Forecasting," Development Discussion Papers 2000-05, JDI Executive Programs.
- repec:idb:brikps:5178 is not listed on IDEAS
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