Perspective For Tax Policy Reform In Latin America In The 1990'S
AbstractThe tax reforms that took place in Latin America in the 1980’s were designed primarily to enhance revenue collections and provide more stability in the revenue systems. This generally involved placing a greater reliance on value added type taxes, a rationalization and reduction in the number of excise taxes, a reduction in the top statutory income taxes, and improvements in the degree of integration of business and personal taxes on income from business activities. The question that this paper attempts to address is, what should be on the agenda for tax policy changes in Latin America during the remainder of the decade?
Download InfoIf you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
Bibliographic InfoPaper provided by JDI Executive Programs in its series Development Discussion Papers with number 1993-05.
Length: 16 pages
Date of creation: Aug 1993
Date of revision:
tax policy; reform perspectives; Latin America;
Other versions of this item:
- Jenkins, G.P., 1995. "Perspectives for Tax Policy Reform in Latin America in the 1990's," Papers, Harvard - Institute for International Development 505, Harvard - Institute for International Development.
- H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
You can help add them by filling out this form.
reading list or among the top items on IDEAS.Access and download statisticsgeneral information about how to correct material in RePEc.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Bahman Kashi).
If references are entirely missing, you can add them using this form.