IDEAS home Printed from https://ideas.repec.org/p/idb/intalp/2820.html
   My bibliography  Save this paper

The harmonization of indirect taxes in the Andean Community

Author

Listed:
  • Luis A. Arias

    (Instituto para la Integración de América Latina y el Caribe, INTAL)

  • Alberto Barreix

    (Instituto para la Integración de América Latina y el Caribe, INTAL)

  • Alexis Valencia

    (Instituto para la Integración de América Latina y el Caribe, INTAL)

  • Luiz Villela

    (Instituto para la Integración de América Latina y el Caribe, INTAL)

Abstract

The approval of Decisions 599 and 600 on the Harmonization of Substantial and Procedural Aspects of Value Added Taxes and the Harmonization of Excise Type Taxes (VAT and selective taxes) by the Commission of the Andean Community is a notable victory for the Andean integration process and sets a precedent in the developing world. The Decisions amount to an agreement on how to design national laws on a modern and administratively coordinated VAT, as well as joint rules on excise taxes. These accords sprang from the political will of the Andean authorities working in this field, the countries' technical capacities, and the catalyzing role played by the political authority of the Andean Community's General Secretariat (GS), which received technical support from the Inter-American Development Bank (IDB). Representatives of the five member countries' Finance Ministries and Taxation Directorates participated actively and enthusiastically in these efforts. The process began with a background study commissioned using funds from an IDB regional technical cooperation project, followed by three negotiating rounds and eight meetings of experts and officials organized by the GS (With the financial and technical support of the IDB through the Special Initiative on Trade and Integration)

Suggested Citation

  • Luis A. Arias & Alberto Barreix & Alexis Valencia & Luiz Villela, 2005. "The harmonization of indirect taxes in the Andean Community," INTAL Working Papers 2820, Inter-American Development Bank, INTAL.
    • Handle: RePEc:idb:intalp:2820
    as

    Download full text from publisher

    File URL: http://idbdocs.iadb.org/WSDocs/getDocument.aspx?DOCNUM=35315623
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Nogués, Julio J., 2004. "Agricultural Exporters in a Protectionist World: Review and Policy Implications of Barriers Against Mercosur," IDB Publications (Working Papers) 2651, Inter-American Development Bank.
    2. Robert Devlin & Ricardo Ffrench‐Davis, 1999. "Towards an Evaluation of Regional Integration in Latin America in the 1990s," The World Economy, Wiley Blackwell, vol. 22(2), pages 261-290, March.
    3. Robert Devlin & Ricardo Ffrench-Davis, 1999. "Towards an Evaluation of Regional Integration in Latin America in the 1990s," The World Economy, Wiley Blackwell, vol. 22(2), pages 261-290, 03.
    4. Engel, Eduardo M. R. A. & Galetovic, Alexander & Raddatz, Claudio E., 1999. "Taxes and income distribution in Chile: some unpleasant redistributive arithmetic," Journal of Development Economics, Elsevier, vol. 59(1), pages 155-192, June.
    5. De Paiva Abreu, Marcelo, 2004. "The Political Economy of High Protection in Brazil before 1987," IDB Publications (Working Papers) 2641, Inter-American Development Bank.
    6. Uziel Nogueira, 1997. "The Integration Movement in the Caribbean at Crossroads: Towards a New Approach of Integration," IDB Publications (Working Papers) 9377, Inter-American Development Bank.
    7. Mauricio Mesquita Moreira, 2004. "Brazil’s Trade Liberalization and Growth: Has it Failed?," International Trade 0412008, University Library of Munich, Germany.
    8. Esteradeordal, Antoni & Goto, Junichi, 2001. "The New Regionalism in the Americas: The Case of Mercosur," Journal of Economic Integration, Center for Economic Integration, Sejong University, vol. 16, pages 180-202.
    9. Julio J. Nogués, 2004. "Agricultural Exporters in a Protectionist World: Review and Policy Implications of Barriers Against Mercosur," IDB Publications (Working Papers) 9386, Inter-American Development Bank.
    10. Marcelo de Paiva Abreu, 2004. "The Political Economy of High Protection in Brazil before 1987," IDB Publications (Working Papers) 9375, Inter-American Development Bank.
    11. repec:idb:brikps:8285 is not listed on IDEAS
    12. repec:idb:brikps:8702 is not listed on IDEAS
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Mario Jales & Marcos Sawaya Jank & Shunli Yao & Colin Carter, 2006. "Agriculture in Brazil and China : challenges and opportunities," INTAL Working Papers 1296, Inter-American Development Bank, INTAL.
    2. Elsnit, 2006. "Third Annual Conference of the Euro-Latin Study Network on Integration and Trade, ELSNIT : Issues papers," INTAL Working Papers 2416, Inter-American Development Bank, INTAL.

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Robert Devlin & Ziga Vodusek, 2005. "Trade related capacity building : an overview in the context of Latin American trade policy and the MERCOSUR-EU association agreement," INTAL Working Papers 1262, Inter-American Development Bank, INTAL.
    2. Anneke Jessen & Christopher Vignoles, 2005. "Jamaica: trade, integration and the quest for growth," INTAL Working Papers 1264, Inter-American Development Bank, INTAL.
    3. Elsnit, 2005. "Second Annual Conference of the Euro-Latin Study Network on Integration and Trade, ELSNIT : Issues papers," INTAL Working Papers 2414, Inter-American Development Bank, INTAL.
    4. Marcelo de Paiva Abreu, 2005. "The FTAA and the political economy of protection in Brazil and the US," Textos para discussão 494, Department of Economics PUC-Rio (Brazil).
    5. Vito Tanzi, 2005. "The production and financing of regional public goods," INTAL Working Papers 2824, Inter-American Development Bank, INTAL.
    6. Eric T. Miller, 2005. "Achievements and challenges of trade capacity building : a practitioner's analysis of the CAFTA process and its lessons for the multilateral system," INTAL Working Papers 1268, Inter-American Development Bank, INTAL.
    7. Juan S. Blyde, 2006. "Assessing the impacts of intellectual property rights on trade flows in Latin America," INTAL Working Papers 1274, Inter-American Development Bank, INTAL.
    8. Vito Tanzi, 2005. "Building regional infrastructure in Latin America," INTAL Working Papers 2642, Inter-American Development Bank, INTAL.
    9. Mario Jales & Marcos Sawaya Jank & Shunli Yao & Colin Carter, 2006. "Agriculture in Brazil and China : challenges and opportunities," INTAL Working Papers 1296, Inter-American Development Bank, INTAL.
    10. Manuel Orozco & Rachel Fedewa, 2007. "Leveraging efforts on remittances and financial intermediation," INTAL Working Papers 1448, Inter-American Development Bank, INTAL.
    11. Rafael Dix-Carneiro & Brian K. Kovak, 2015. "Trade Reform and Regional Dynamics: Evidence From 25 Years of Brazilian Matched Employer-Employee Data," NBER Working Papers 20908, National Bureau of Economic Research, Inc.
    12. Dix-Carneiro, Rafael & Kovak, Brian K., 2019. "Margins of labor market adjustment to trade," Journal of International Economics, Elsevier, vol. 117(C), pages 125-142.
    13. Rafael Dix-Carneiro & Brian K. Kovak, 2017. "Trade Liberalization and Regional Dynamics," American Economic Review, American Economic Association, vol. 107(10), pages 2908-2946, October.
    14. Elsnit, 2006. "Third Annual Conference of the Euro-Latin Study Network on Integration and Trade, ELSNIT : Issues papers," INTAL Working Papers 2416, Inter-American Development Bank, INTAL.
    15. Marcelo de Paiva Abreu & Felipe Tamega Fernandes, 2005. "Market Power and Commodity Prices: Brazil, Chile and the United States, 1820s-1930," Textos para discussão 511, Department of Economics PUC-Rio (Brazil).
    16. Brian K. Kovak, 2013. "Regional Effects of Trade Reform: What Is the Correct Measure of Liberalization?," American Economic Review, American Economic Association, vol. 103(5), pages 1960-1976, August.
    17. Cristóbal Huneeus & Andrea Repetto, 2005. "The Dynamics of Earnings in Chile," Central Banking, Analysis, and Economic Policies Book Series, in: Jorge Restrepo & Andrea Tokman R. & Norman Loayza (Series Editor) & Klaus Schmidt-Hebbel (Series Edi (ed.),Labor Markets and Institutions, edition 1, volume 8, chapter 12, pages 383-410, Central Bank of Chile.
    18. Claudio A. Agostini & Philip H. Brown, 2010. "Local Distributional Effects Of Government Cash Transfers In Chile," Review of Income and Wealth, International Association for Research in Income and Wealth, vol. 56(2), pages 366-388, June.
    19. Nora Lustig, 2011. "Fiscal policy and income redistribution in Latin America: Challenging the conventional wisdom," Working Papers 227, ECINEQ, Society for the Study of Economic Inequality.
    20. Bustos, Alvaro & Engel, Eduardo M. R. A. & Galetovic, Alexander, 2004. "Could higher taxes increase the long-run demand for capital? Theory and evidence for Chile," Journal of Development Economics, Elsevier, vol. 73(2), pages 675-697, April.

    More about this item

    Keywords

    COMUNIDAD ANDINA; CAN; IMPUESTOS; IMPUESTO AL VALOR AGREGADO;
    All these keywords.

    JEL classification:

    • F15 - International Economics - - Trade - - - Economic Integration
    • F53 - International Economics - - International Relations, National Security, and International Political Economy - - - International Agreements and Observance; International Organizations
    • E00 - Macroeconomics and Monetary Economics - - General - - - General
    • H2 - Public Economics - - Taxation, Subsidies, and Revenue

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:idb:intalp:2820. See general information about how to correct material in RePEc.

    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 CitEc recognized a bibliographic reference but did not link an item in RePEc 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 RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Felipe Herrera Library (email available below). General contact details of provider: https://edirc.repec.org/data/iadbbus.html .

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

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.