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The harmonization of indirect taxes in the Andean Community

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  • 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)

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    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)

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    Bibliographic Info

    Paper provided by Inter-American Development Bank, INTAL in its series INTAL Working Papers with number 2820.

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    Length: 39 p.
    Date of creation: Feb 2005
    Date of revision:
    Handle: RePEc:idb:intalp:2820

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    Keywords: COMUNIDAD ANDINA; CAN; IMPUESTOS; IMPUESTO AL VALOR AGREGADO;

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    References

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    1. Eduardo M.R.A. Engel & Alexander Galetovic & Claudio E. Raddatz, 1998. "Taxes and Income Distribution in Chile: Some Unpleasant Redistributive Arithmetic," NBER Working Papers 6828, National Bureau of Economic Research, Inc.
    2. 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.
    3. Julio J. Nogués, 2004. "Agricultural Exporters in a Protectionist World: Review and Policy Implications of Barriers Against Mercosur," IDB Publications 9386, Inter-American Development Bank.
    4. Mauricio Mesquita Moreira, 2004. "Brazil’s Trade Liberalization and Growth: Has it Failed?," International Trade 0412008, EconWPA.
    5. Robert Devlin & Ricardo French-Davis, 1998. "Towards an Evaluation of Regional Integration in Latin America in the 1990s," IDB Publications 9344, Inter-American Development Bank.
    6. repec:idb:brikps:8285 is not listed on IDEAS
    7. Marcelo de Paiva Abreu, 2004. "The Political Economy of High Protection in Brazil before 1987," IDB Publications 9375, Inter-American Development Bank.
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    Cited by:
    1. 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.
    2. 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.

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