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Taxation in Latin America: structural trends and impact of administration

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  • Shome, Parthasarathi

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  • Shome, Parthasarathi, 1999. "Taxation in Latin America: structural trends and impact of administration," Sede de la CEPAL en Santiago (Estudios e Investigaciones) 34658, Naciones Unidas Comisión Económica para América Latina y el Caribe (CEPAL).
  • Handle: RePEc:ecr:col093:34658
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    File URL: http://repositorio.cepal.org/handle/11362/34658
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    References listed on IDEAS

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    1. Artana, Daniel & López Murphy, Ricardo H., 1997. "Descentralización fiscal y aspectos macroeconómicos: una perspectiva latinoamericana," Sede de la CEPAL en Santiago (Estudios e Investigaciones) 30862, Naciones Unidas Comisión Económica para América Latina y el Caribe (CEPAL).
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    Cited by:

    1. Richard M. Bird & Jorge Martinez-Vazquez & Benno Torgler, 2014. "Societal Institutions and Tax Effort in Developing Countries," Annals of Economics and Finance, Society for AEF, vol. 15(1), pages 301-351, May.
    2. Richard M. bird, 2003. "Taxation in Latin America: Reflections on Sustainability and the Balance between Equity and Efficiency," International Tax Program Papers 0306, International Tax Program, Institute for International Business, Joseph L. Rotman School of Management, University of Toronto.
    3. Lora, Eduardo & Cárdenas Santa-María, Mauricio, 2007. "La reforma de las instituciones fiscales en América Latina," Libros y Documentos Institucionales, Naciones Unidas Comisión Económica para América Latina y el Caribe (CEPAL), number 2822.
    4. Goñi, Edwin & Humberto López, J. & Servén, Luis, 2011. "Fiscal Redistribution and Income Inequality in Latin America," World Development, Elsevier, vol. 39(9), pages 1558-1569, September.
    5. Sergio Clavijo, 2005. "Tributación, Equidad y Eficiencia en Colombia: Guía para Salir de un Sistema Amalgamado," Borradores de Economia 325, Banco de la Republica de Colombia.
    6. Sour, Laura, 2003. "Rentabilidad del gasto para la fiscalización del IVA en México: un punto de partida para la reforma administrativa del Sistema de Administración Tributaria
      [Return of the enforcement expending on V
      ," MPRA Paper 52186, University Library of Munich, Germany.
    7. Janet Gale Stotsky & Asegedech WoldeMariam, 2002. "Central American Tax Reform; Trends and Possibilities," IMF Working Papers 02/227, International Monetary Fund.
    8. Rolando Ossowski & Alberto Gonzáles-Castillo, 2012. "Manna from Heaven: The Impact of Nonrenewable Resource Revenues on Other Revenues of Resource Exporters in Latin America and the Caribbean," IDB Publications (Working Papers) 4045, Inter-American Development Bank.
    9. Hugo Macías Cardona & Jaider Cortes Cueto, 2004. "Disminuir la tarifa general del IVA en Colombia aumentaría el recaudo tributario," REVISTA SEMESTRE ECONÓMICO, UNIVERSIDAD DE MEDELLÍN, June.
    10. Sally Wallace & James Alm, 2004. "The Jamaican Individual Income Tax," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0430, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
    11. Victor Duarte Lledo, 2005. "Tax Systems Under Fiscal Adjustment; A Dynamic CGE Analysis of the Brazilian Tax Reform," IMF Working Papers 05/142, International Monetary Fund.
    12. Richard M. Bird & Sally Wallace, 2003. "Is It Really so Hard to Tax the Hard-to-Tax? The Context and Role of Presumptive Taxes," International Tax Program Papers 0307, International Tax Program, Institute for International Business, Joseph L. Rotman School of Management, University of Toronto.
    13. Sergio Clavijo, 2005. "TRIBUTACION, EQUIDAD Y EFICIENCIA EN COLOMBIA: Guía para Salir de un Sistema Tributario Amalgamado," BORRADORES DE ECONOMIA 003663, BANCO DE LA REPÚBLICA.
    14. Hugo A. Macías Cardona & Luis Fernando Agudelo Henao & Mario Ricardo López Ramírez, 2008. "Los Métodos Para Medir La Evasión De Impuestos: Una Revisión," Observatorio de la Economía Latinoamericana, Grupo Eumed.net (Universidad de Málaga), issue 92, february.
    15. Sally Wallace, 2002. "Imputed an Presumptive Taxes: International Experiences and Lessons for Russia," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0203, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
    16. Kenneth L. Sokoloff & Eric M. Zolt, 2007. "Inequality and the Evolution of Institutions of Taxation: Evidence from the Economic History of the Americas," NBER Chapters,in: The Decline of Latin American Economies: Growth, Institutions, and Crises, pages 83-138 National Bureau of Economic Research, Inc.

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