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Central American Tax Reform

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  • Janet Gale Stotsky
  • Asegedech WoldeMariam
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    Abstract

    Central 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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    File URL: http://www.imf.org/external/pubs/cat/longres.aspx?sk=16117
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    Bibliographic Info

    Paper provided by International Monetary Fund in its series IMF Working Papers with number 02/227.

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    Length: 41
    Date of creation: 01 Dec 2002
    Date of revision:
    Handle: RePEc:imf:imfwpa:02/227

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    References

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    Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
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    1. Howell H. Zee & Vito Tanzi, 2000. "Tax Policy for Emerging Markets," IMF Working Papers 00/35, International Monetary Fund.
    2. Tanzi, Vito & Zee, Howell H., 2000. "Tax Policy for Emerging Markets: Developing Countries," National Tax Journal, National Tax Association, vol. 53(n. 2), pages 299-322, June.
    3. Simón Cueva & Stephen Tokarick & Erik J. Lundbäck & Janet Gale Stotsky & Samuel P. Itam, 2000. "Developments and Challenges in the Caribbean Region," IMF Occasional Papers 201, International Monetary Fund.
    4. Michael Keen, 1993. "The welfare economics of tax co-ordination in the European Community : a survey," Fiscal Studies, Institute for Fiscal Studies, vol. 14(2), pages 15-36, February.
    5. Parthasrathi Shome, 1999. "Taxation in Latin America," IMF Working Papers 99/19, International Monetary Fund.
    6. Zee, Howell H. & Stotsky, Janet G. & Ley, Eduardo, 2002. "Tax Incentives for Business Investment: A Primer for Policy Makers in Developing Countries," World Development, Elsevier, vol. 30(9), pages 1497-1516, September.
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    Cited by:
    1. Kelly D. Edmiston & Richard M. Bird, 2004. "Taxing Consumption in Jamaica:The GCT and the SCT," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0432, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
    2. repec:idb:brikps:14778 is not listed on IDEAS
    3. Goni, Edwin & Lopez, J. Humberto & Serven, Luis, 2008. "Fiscal redistribution and income inequality in Latin America," Policy Research Working Paper Series 4487, The World Bank.
    4. Richard M. Bird & Jorge Martinez-Vazquez & Benno Torgler, 2004. "Societal Institutions and Tax Effort in Developing Countries," CREMA Working Paper Series 2004-21, Center for Research in Economics, Management and the Arts (CREMA).

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