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Taxation in Latin America »
Article
Source: Taxation in Latin America : Structural Trends and Impact of Administration
Volume/Issue: 1999/19
Series: IMF Working Papers
Author(s): Parthasarathi Shome
Publisher: INTERNATIONAL MONETARY FUND
Publication Date: 01 February 1999
ISBN: 9781451843729
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...