Language:
English
Pages:
ca. 336 S.
Edition:
Online-Ausg.
Parallel Title:
Print version More than Revenue : Taxation as a Development Tool
Keywords:
Business
;
Business enterprises Finance
;
Finance
;
Finance, Public
;
Political economy
;
Public policy
;
Economic policy
Abstract:
This exciting new volume provides an up-to-date overview of the current state of taxation in the Latin America and Caribbean (LAC) region, its main reform needs, and possible reform strategies that take into account the likely economic, institutional, and political constraints on the reform process
Abstract:
This exciting new volume provides an up-to-date overview of the current state of taxation in the Latin America and Caribbean (LAC) region, its main reform needs, and possible reform strategies that take into account the likely economic, institutional, and political constraints on the reform process
Description / Table of Contents:
Cover; Half-title; Title; Copyright; Contents; List of Boxes; List of Figures; List of Tables; Acknowledgments; About the Contributors; Preface; Part I The Tax Forest; 1 Undressing the Myths; 2 The Politics of Taxation; 3 Tax Systems for a Smooth Ride; 4 Beware of Informality; 5 Local Taxes for Local Development; 6 Making the Most of Tax Administration; Part II The Trees: Tax by Tax; 7 Personal Income Tax: An Empty Shell; 8 Corporate Income Tax: The Art of Competing for Investment and Increasing Revenue; 9 Value Added Tax: Let It Be; 10 Taxing Commodities with the Future in Mind
Description / Table of Contents:
11 Protecting Goods by Taxing "Bads"12 Heterodox Taxes: The Good, the Bad, and the Ugly; Part III Harvesting for Development; 13 Growing a Reform Agenda; Notes; References; Index
Note:
Description based upon print version of record
DOI:
10.1057/9781137315977
URN:
10.1057/9781137315977
URL:
Volltext
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