Series: IMF Working Papers
Author(s): Parthasarathi Shome
Publisher: INTERNATIONAL MONETARY FUND
Publication Date: 01 February 1999
Keywords: Latin America, taxation trends, tax administration, tax structure, taxation, personal income tax
From the mid-1980s to early 1990s, Latin American tax policy provided rich lessons for other reforming countries. Meaningful innovations led also to perceptible revenue gains. Later in the 1990s, tax policies began...