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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...

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...

Appendice Statistique

Appendice Statistique »

Source: Perspectives de L'économie Mondiale, Avril 2007 : Effets de contagion et cycles économiques mondiaux

Series: World Economic Outlook

Author(s): International Monetary Fund. Research Dept.

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 24 May 2007

Language: French

ISBN: 9781589066274

Keywords: current account, external financing, exchange rate, current account balance, balance of payments, labor share, labor compensation, oil prices, current account deficit, net debtor

Cet appendice présente des données rétrospectives et des projections. Il comprend cinq sections: hypothèses, modifications récentes, données et conventions, classification des pays et tableaux statistiques....

Chapitre 2. Perspectives Nationales et régionales

Chapitre 2. Perspectives Nationales et régionales »

Source: Perspectives de L'économie Mondiale, Avril 2007 : Effets de contagion et cycles économiques mondiaux

Series: World Economic Outlook

Author(s): International Monetary Fund. Research Dept.

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 24 May 2007

Language: French

ISBN: 9781589066274

Keywords: current account, external financing, exchange rate, current account balance, balance of payments, labor share, labor compensation, oil prices, current account deficit, net debtor

Sur fond des perspectives mondiales qui sont examinées au chapitre 1, le présent chapitre analyse les perspectives et les enjeux dans les principaux pays avancés et dans les principaux groupes r...

Chapitre 4. PossibilitéS de découplage? Effets de Contagion et Cycles éConomiques Mondiaux

Chapitre 4. PossibilitéS de découplage? Effets de Contagion et Cycles éConomiques Mondiaux »

Source: Perspectives de L'économie Mondiale, Avril 2007 : Effets de contagion et cycles économiques mondiaux

Series: World Economic Outlook

Author(s): International Monetary Fund. Research Dept.

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 24 May 2007

Language: French

ISBN: 9781589066274

Keywords: current account, external financing, exchange rate, current account balance, balance of payments, labor share, labor compensation, oil prices, current account deficit, net debtor

L’impact que le ralentissement de l’économie des États-Unis peut avoir dans le reste du monde est un sujet dont on discute beaucoup depuis un an. Pour comprendre les préoccupations des investisseurs et des a...