Central American Tax Reform; Trends and Possibilities
Central American tax systems are modern in their orientation, though there remains scope for beneficial reform. Value-added taxes are the mainstay of collections, but their performance varies. Income and property taxes remain relatively underused and should apply to higher income taxpayers more comprehensively. Tax reform needs to be mindful of global competition. Continuing improvement in administrative performance is also essential.
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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).
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- Simon Cueva & Stephen Tokarick & Erik J. Lundback & Janet Gale Stotsky & Samuel P. Itam, 2000. "Developments and Challenges in the Caribbean Region," IMF Occasional Papers 201, International Monetary Fund.
- Tanzi, Vito & Zee, Howell H., 2000.
"Tax Policy for Emerging Markets: Developing Countries,"
National Tax Journal,
National Tax Association, vol. 53(n. 2), pages 299-322, June.
- Howell H. Zee & Vito Tanzi, 2000. "Tax Policy for Emerging Markets; Developing Countries," IMF Working Papers 00/35, International Monetary Fund.
- Parthasarathi Shome, 1999. "Taxation in Latin America; Structural Trends and Impact of Administration," IMF Working Papers 99/19, International Monetary Fund.
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