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A Review Of Proposals For Tax Policies And Administration In Bolivia

Author

Listed:
  • PETER BYRNE
  • Glenn Jenkins

    (Queen's University, Kingston, On, Canada)

Abstract

The 1986 tax reform in Bolivia was comprehensive and highly successful. Since that time the economy has moved from a state of hyperinflation to one of economic stability and growth. As this process continues there will be a need for additional government revenues to develop social and physical infrastructure that Bolivia needs to achieve a high rate of economic growth. The tax changes that have been put forth build on the 1986 tax reform. At the same time as modifications are made to the existing tax system, great care must be made to make sure that changes add to the stability of the tax system and not introduce changes that will simply create political and business forces that over time will erode the ability of the system to generate revenues.

Suggested Citation

  • PETER BYRNE & Glenn Jenkins, 1993. "A Review Of Proposals For Tax Policies And Administration In Bolivia," Development Discussion Papers 1993-06, JDI Executive Programs.
    • Handle: RePEc:qed:dpaper:111
    as

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    File URL: https://cri-world.com/publications/qed_dp_111.pdf
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    Cited by:

    1. Brosio, Giorgio, 2012. "Reducing Reliance on Natural Resource Revenue and Increasing Subnational Tax Autonomy in Bolivia," IDB Publications (Working Papers) 3956, Inter-American Development Bank.
    2. Giorgio Brosio, 2012. "Reducing Reliance on Natural Resource Revenue and Increasing Subnational Tax Autonomy in Bolivia," Research Department Publications 4770, Inter-American Development Bank, Research Department.

    More about this item

    Keywords

    tax policies; proposals; administration; Bolivia;
    All these keywords.

    JEL classification:

    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General

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