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Central American Tax Reform: Trends and Possibilities

  • Janet Gale Stotsky
  • Asegedech WoldeMariam
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    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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    Paper provided by International Monetary Fund in its series IMF Working Papers with number 02/227.

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    Length: 41
    Date of creation: 01 Dec 2002
    Date of revision:
    Handle: RePEc:imf:imfwpa:02/227
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    1. Parthasrathi Shome, 1999. "Taxation in Latin America: Structural Trends and Impact of Administration," IMF Working Papers 99/19, International Monetary Fund.
    2. Simón Cueva & Stephen Tokarick & Erik J. Lundbäck & Janet Gale Stotsky & Samuel P. Itam, 2000. "Developments and Challenges in the Caribbean Region," IMF Occasional Papers 201, International Monetary Fund.
    3. 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.
    4. Michael Keen, 1993. "The welfare economics of tax co-ordination in the European Community : a survey," Fiscal Studies, Institute for Fiscal Studies, vol. 14(2), pages 15-36, February.
    5. Zee, Howell H. & Stotsky, Janet G. & Ley, Eduardo, 2002. "Tax Incentives for Business Investment: A Primer for Policy Makers in Developing Countries," World Development, Elsevier, vol. 30(9), pages 1497-1516, September.
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