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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- Howell H. Zee & Vito Tanzi, 2000.
"Tax Policy for Emerging Markets; Developing Countries,"
IMF Working Papers
00/35, International Monetary Fund.
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- Parthasrathi Shome, 1999. "Taxation in Latin America; Structural Trends and Impact of Administration," IMF Working Papers 99/19, International Monetary Fund.
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