Tax Systems and Tax Reforms in Latin America

- Bernardi, L: Tax Systems and Tax Reforms in Latin America

af

indgår i serie Routledge International Studies in Money and Banking


Tax Systems and Tax Reforms in Latin America
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Format:
Bog, hardback
Udgivelsesdato:
24-12-2007
Sprog:
Engelsk
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This book provides a comprehensive analysis of tax systems and tax reforms in a number of Latin American countries since the early 1990's, including Argentina and Brazil, Costa Rica and Mexico, Paraguay, Colombia, Chile and Uruguay. The authors present and discuss tax systems from a broad quantitative and historical perspective and describe the main taxes existing in each country, presenting the details of their institutional features. The existing interactions between the economic structure, the corporate tax system and the attraction of FDI inflows are of paramount importance and these issues are deeply analyzed in the book. A characteristic trait of the area is the proliferation of tax havens, particularly located in the Caribbean and in some other small islands, and the book provides an analysis of these havens and the counteractions adopted by the OECD countries. Finally, the book investigates the political economy of Latin America's taxation, exploring why many of these countries have experienced a democratic transition but poor economic performances.

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Udgivelsesdato:
24-12-2007
ISBN13:
9780415443364
Vægt:
658 g
Bredde:
159 mm
Højde:
235 mm
Format:
Hardback
Bibliotekernes beskrivelse Analysises tax systems and tax reforms in several Latin American countries since the early 1990's, including Argentina and Brazil, Costa Rica and Mexico, Paraguay, Colombia, Chile and Uruguay. This book presents and discusses tax systems from a quantitative and historical perspective and describes the main taxes existing in each country. 24 Line drawings, black and white; 60 Tables, black and white; 24 Illustrations, black and white

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