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Bank Debit Taxes in Latin America - An Analysis of Recent Trends

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Author Info
Isaias Coelho
Liam P. Ebrill
Victoria P. Summers
Abstract

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Publisher Info
Paper provided by International Monetary Fund in its series IMF Working Papers with number 01/67.

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Length: 33 pages
Date of creation: 01 May 2001
Date of revision:
Handle: RePEc:imf:imfwpa:01/67

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Related research
Keywords: Banks ; Latin America ; Argentina ; Brazil ; Colombia ; Ecuador ; Peru ; Venezuela; Republica Bolivariana de ; Taxes ;

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Cited by:
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  1. Cintra, Marcos, 2009. "Bank transactions: pathway to the single tax ideal A modern tax technology;the Brazilian experience with a bank transactions tax (1993-2007)," MPRA Paper 16710, University Library of Munich, Germany. [Downloadable!]
  2. María Angélica Arbeláez Restrepo & Leonard E. Burman & Sandra Consuelo Zuluaga, 2002. "The bank debit tax in Colombia," WORKING PAPERS SERIES. DOCUMENTOS DE TRABAJO 003565, FEDESARROLLO. [Downloadable!]
  3. Pedro Albuquerque, 2006. "BAD taxation: Disintermediation and illiquidity in a bank account debits tax model," International Tax and Public Finance, Springer, vol. 13(5), pages 601-624, September. [Downloadable!] (restricted)
    Other versions:
  4. Sergio Clavijo, 2005. "TRIBUTACION, EQUIDAD Y EFICIENCIA EN COLOMBIA: Guía para Salir de un Sistema Tributario Amalgamado," BORRADORES DE ECONOMIA 003663, BANCO DE LA REPÚBLICA. [Downloadable!]
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This page was last updated on 2009-11-20.

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