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A Review Of Proposals For Tax Policies And Administration In Bolivia

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Author Info

  • PETER BYRNE
  • Glenn Jenkins

    ()
    (Queen's University, Kingston, On, Canada)

Abstract

The 1986 tax reform in Bolivia was comprehensive and highly successful. Since that time the economy has moved from a state of hyperinflation to one of economic stability and growth. As this process continues there will be a need for additional government revenues to develop social and physical infrastructure that Bolivia needs to achieve a high rate of economic growth. The tax changes that have been put forth build on the 1986 tax reform. At the same time as modifications are made to the existing tax system, great care must be made to make sure that changes add to the stability of the tax system and not introduce changes that will simply create political and business forces that over time will erode the ability of the system to generate revenues.

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File URL: http://www.queensjdiexec.org/publications/qed_dp_111.pdf
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Bibliographic Info

Paper provided by JDI Executive Programs in its series Development Discussion Papers with number 1993-06.

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Length: 13 pages
Date of creation: Dec 1993
Date of revision:
Handle: RePEc:qed:dpaper:111

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Related research

Keywords: tax policies; proposals; administration; Bolivia;

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Cited by:
  1. Giorgio Brosio, 2012. "Reducing Reliance on Natural Resource Revenue and Increasing Subnational Tax Autonomy in Bolivia," Research Department Publications 4770, Inter-American Development Bank, Research Department.

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