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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...

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...

Malta

Malta »

Source: Malta : Selected Issues and Statistical Appendix

Volume/Issue: 1999/72

Series: IMF Staff Country Reports

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 18 August 1999

ISBN: 9781451826593

Keywords: indirect taxes, import duties, tax system, import taxes, excise tax

This Selected Issues paper and Statistical Appendix analyzes the fiscal and structural issues affecting Malta's economic performance, specifically the public enterprises and the tax system. The paper focuses on exc...

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...