Perspectives for Tax Policy Reform in Latin America in the 1990's
The 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?
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