Central American Tax Reform: Trends and Possibilities
AbstractCentral American tax systems are modern in their orientation, though there remains scope for beneficial reform. Value-added taxes are the mainstay of collections, but their performance varies. Income and property taxes remain relatively underused and should apply to higher income taxpayers more comprehensively. Tax reform needs to be mindful of global competition. Continuing improvement in administrative performance is also essential.
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Bibliographic InfoPaper provided by International Monetary Fund in its series IMF Working Papers with number 02/227.
Date of creation: 01 Dec 2002
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