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Political Economy of Multi-Level Tax Assignments in Latin American Countries

Political Economy of Multi-Level Tax Assignments in Latin American Countries »

Source: Political Economy of Multi-Level Tax Assignments in Latin American Countries : Earmarked Revenue Versus Tax Autonomy

Volume/Issue: 2008/71

Series: IMF Working Papers

Author(s): Giorgio Brosio , and Ehtisham Ahmad

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 March 2008

ISBN: 9781451869330

Keywords: taxation, property tax, tax administration, tax collections

A weakness of decentralization and overall tax reforms in Latin America is the lack of attention to adequate taxation at the subnational government. A reliance on shared taxes with extensive earmarking leads to wea...

Bolivia: Selected Issues

Bolivia: Selected Issues »

Source: Bolivia : Selected Issues

Volume/Issue: 2007/249

Series: IMF Staff Country Reports

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 26 July 2007

ISBN: 9781451805833

Keywords: exchange rate, real exchange rate, real exchange, dutch disease, international monetary fund

This Selected Issues paper on Bolivia reports that it has experienced major increases in its gas reserves, production, and exports. Not only have their levels increased significantly, but also there have been exten...

Bolivia

Bolivia »

Source: Bolivia : Selected Issues

Volume/Issue: 2007/249

Series: IMF Staff Country Reports

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 26 July 2007

ISBN: 9781451805833

Keywords: exchange rate, real exchange rate, real exchange, dutch disease, international monetary fund

This Selected Issues paper on Bolivia reports that it has experienced major increases in its gas reserves, production, and exports. Not only have their levels increased significantly, but also there have been exten...

Bolivia: Selected Issues

Bolivia: Selected Issues »

Source: Bolivia : Selected Issues

Volume/Issue: 2007/249

Series: IMF Staff Country Reports

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 26 July 2007

ISBN: 9781451805833

Keywords: exchange rate, real exchange rate, real exchange, dutch disease, international monetary fund

This Selected Issues paper on Bolivia reports that it has experienced major increases in its gas reserves, production, and exports. Not only have their levels increased significantly, but also there have been exten...

Trends and Future Directions in Tax Policy Reform

Trends and Future Directions in Tax Policy Reform »

Source: Trends and Future Directions in Tax Policy Reform : A Latin American Perspective

Volume/Issue: 1992/43

Series: IMF Working Papers

Author(s): Parthasarathi Shome

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 June 1992

ISBN: 9781451846263

Keywords: tax reform, taxation, corporate income tax, tax structure

Tax reform in Latin America during the 1980s emphasized broad-based, low-rate consumption taxes over steeply progressive income and property taxes, primarily to simplify the tax structure and facilitate tax adminis...

Taxation in Latin America

Taxation in Latin America »

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...

CHAPTER 5 Economic Growth: What Has Been Achieved and How?

CHAPTER 5 Economic Growth: What Has Been Achieved and How? »

Source: Economic Adjustment and Reform in Low-Income Countries (ESAF Review Background Papers)

Series: Books

Author(s): Susan Schadler , and Hugh Bredenkamp

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 30 June 1999

ISBN: 9781557757159

Keywords: inflation, public enterprises, public enterprise, enterprise reform, public enterprise sector

The promotion of sustainable economic growth is one of the principal objectives of ESAF-supported programs. This chapter examines the pattern of growth in ESAF countries over the past 10–15 years, drawing co...

Political Economy of Multi-Level Tax Assignments in Latin American Countries
			: Earmarked Revenue Versus Tax Autonomy

Political Economy of Multi-Level Tax Assignments in Latin American Countries : Earmarked Revenue Versus Tax Autonomy »

Volume/Issue: 2008/71

Series: IMF Working Papers

Author(s): Giorgio Brosio , and Ehtisham Ahmad

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 March 2008

DOI: http://dx.doi.org/10.5089/9781451869330.001

ISBN: 9781451869330

Keywords: taxation, property tax, tax administration, tax collections

A weakness of decentralization and overall tax reforms in Latin America is the lack of attention to adequate taxation at the subnational government. A reliance on shared taxes with extensive earmarking leads to wea...