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Tax systems and tax reforms in Latin America: coubtry studies and general issues

Author

Listed:
  • Benardi, Luigi
  • Profeta, Paola
  • Marenzi, Anna
  • Scabrosetti, Simona

Abstract

The two papers give a full analysis of Latin American taxaton since 1990 up to day. One paper deals with counry cases. Those examinated regard Argentina, Brazil, Chile, Colombia, Costarica, Mexico, Paraguay and Uruguay. For each country tax trends are examinated, starting by 1990 or before. Then main istitutional features of the existing tax systems are presented, Next, the main issues concerning tax burden are deepened. Finally the most relevant recent or planned reofms are discussed. The seconnd paper gives an analysis of the American Latina fiscal systems as a whole and deals with isseus like the polical economy of taxation in the area,the measures adopted to attrack Fdi and so on.

Suggested Citation

  • Benardi, Luigi & Profeta, Paola & Marenzi, Anna & Scabrosetti, Simona, 2008. "Tax systems and tax reforms in Latin America: coubtry studies and general issues," MPRA Paper 9250, University Library of Munich, Germany.
    • Handle: RePEc:pra:mprapa:9250
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    File URL: https://mpra.ub.uni-muenchen.de/9250/1/MPRA_paper_9250.pdf
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    Cited by:

    1. Paola Profeta & Simona Scabrosetti, 2010. "The Political Economy of Taxation," Books, Edward Elgar Publishing, number 13258.

    More about this item

    Keywords

    Tax system; tax reform; America;
    All these keywords.

    JEL classification:

    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
    • D72 - Microeconomics - - Analysis of Collective Decision-Making - - - Political Processes: Rent-seeking, Lobbying, Elections, Legislatures, and Voting Behavior

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