Advanced Search
MyIDEAS: Login

Marco y Opciones para la Reforma Tributaria en Centroamérica

Contents:

Author Info

  • Juan C. Gómez Sabaini
  • Alberto Daniel Barreix
  • Manuel R. Agosin
  • Roberto Machado

Abstract

Este documento fue comisionado por la Red de Integración y Comercio del Diálogo Regional de Política para la Reunión Subregional de Centroamérica celebrada los días 13 y 14 de junio de 2005 en San Salvador, El Salvador. Desde 1990 a 2003, los países miembros del Mercado Común Centroamericano (MCCA) aumentaron su producto interno bruto y su ingreso por habitante promedio, medido en dólares constantes, en más de 60%. Una consistente política comercial de integración regional abierta les ha permitido más que triplicar sus exportaciones en dólares constantes. Esta publicación contiene dos secciones principales. La primera, presenta las razones que ameritan la reforma tributaria en Centroamérica en términos del papel estatal en el desarrollo humano, la sostenibilidad fiscal, y los desafíos de la nueva inserción internacional y la descentralización. La segunda sección efectúa un diagnóstico comparativo de la situación tributaria regional e indica cursos de acción concretos para mejoramiento de los sistemas impositivos con miras a aumentar la recaudación, hacerlos más progresivos y a mejorar sus características técnicas.

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://www.iadb.org/document.cfm?pubDetail=1&id=607816
Download Restriction: no

Bibliographic Info

Paper provided by Inter-American Development Bank in its series IDB Publications with number 8825.

as in new window
Length:
Date of creation: Jun 2005
Date of revision:
Handle: RePEc:idb:brikps:8825

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: Integración y comercio; Acuerdos comerciales; Globalización e integración regional; Tributación y Asuntos Fiscales Taxation and Fiscal Issues;

References

No references listed on IDEAS
You can help add them by filling out this form.

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:8825. See general information about how to correct material in RePEc.

For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Luis Daniel Martinez) The email address of this maintainer does not seem to be valid anymore. Please ask Luis Daniel Martinez to update the entry or send us the correct address.

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.