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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, mai 2001 : Politique budgétaire et stabilité macroéconomique

Series: World Economic Outlook

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

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 10 July 2001

Language: French

ISBN: 9781589060340

Keywords: inflation, dette, intérêts, paiements, déficits, financement extérieur, ciblage de l'inflation, politique monétaire, pays débiteurs, demande intérieure

Les données rétrospectives et les projections du présent appendice se répartissent entre quatre sections: hypothèses, données et conventions, classification des pays et tableaux statistiques. La pre...

Chapitre I. Les perspectives et les enjeux économiques mondiaux

Chapitre I. Les perspectives et les enjeux économiques mondiaux »

Source: Perspectives de l'économie mondiale, mai 2001 : Politique budgétaire et stabilité macroéconomique

Series: World Economic Outlook

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

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 10 July 2001

Language: French

ISBN: 9781589060340

Keywords: inflation, dette, intérêts, paiements, déficits, financement extérieur, ciblage de l'inflation, politique monétaire, pays débiteurs, demande intérieure

Depuis octobre 2000, les perspectives de croissance se sont nettement assombries dans le monde, du fait d’un ralentissement économique prononcé aux États-Unis, d’un essoufflement de la reprise au Japon et d’...