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Tax systems and tax reforms in Latin America: country studies

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Author Info

  • Bernardi, Luigi
  • Barreix, Alberto
  • Marenzi, Anna
  • Profeta, Paola

Abstract

This paper is part of a wider research concerning taxation systems an reforms carried on ar the Departemnt of Pubic economics of the Uiversity of Pavia -I taly. These country studies refer to Argentina, Brazil, Chile, Costa Rica, Colombia, Mexico, Paraguay and Uruguay and are due to eminent native esperts. The papers depict and discuss the tax systems ad reforms in the aforementioned countries since the early 1990 to 2006.

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Bibliographic Info

Paper provided by University Library of Munich, Germany in its series MPRA Paper with number 5223.

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Date of creation: 15 Mar 2007
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Handle: RePEc:pra:mprapa:5223

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Keywords: Tax Systems; Tas reofoerms; Latin American countries;

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References

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  1. Boadway, Robin, 2005. "Income tax reform for a globalized world: The case for a dual income tax," Journal of Asian Economics, Elsevier, vol. 16(6), pages 910-927, December.
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Citations

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Cited by:
  1. Cornia, Giovanni Andrea & Martorano, Bruno, 2011. "A New Fiscal Pact, Tax Policy Changes and Income Inequality," Working Paper Series UNU-WIDER Research Paper , World Institute for Development Economic Research (UNU-WIDER).
  2. Víctor Mauricio Castañeda Rodríguez, 2013. "La tributación en América Latina desde la crisis de la deuda y el papel del legislativo en Colombia," Revista de Economía Institucional, Universidad Externado de Colombia - Facultad de Economía, vol. 15(28), pages 257-280, January-J.
  3. Mutascu, Mihai, 2012. "Influence of clime conditions on tax revenues," MPRA Paper 40324, University Library of Munich, Germany.
  4. Hasan U. Altiok & Glenn Jenkins, . "The Pension Traps of Northern Cyprus," Development Discussion Papers 2012-03, JDI Executive Programs.
  5. Bernardi, Luigi, 2009. "Quali percorsi per la finanza pubblica italiana? Primi elementi di discussione
    [Perspective developments of public finance in Italy: a primer]
    ," MPRA Paper 17578, University Library of Munich, Germany.

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