Tax systems and tax reforms in Latin America: country studies

Bernardi, Luigi and Barreix, Alberto and Marenzi, Anna and Profeta, Paola (2007): Tax systems and tax reforms in Latin America: country studies.

Abstract

This paper is part of a wider research concerning taxation systems an reforms carried on ar the Departemnt of Pubic economics of the Uiversity of Pavia -I taly. These country studies refer to Argentina, Brazil, Chile, Costa Rica, Colombia, Mexico, Paraguay and Uruguay and are due to eminent native esperts. The papers depict and discuss the tax systems ad reforms in the aforementioned countries since the early 1990 to 2006.

• Item Type: MPRA Paper
• Language: English
• Keywords: Tax Systems; Tas reofoerms; Latin American countries
• Subjects: H - Public Economics > H2 - Taxation, Subsidies, and Revenue > H24 - Personal Income and Other Nonbusiness Taxes and Subsidies; H - Public Economics > H2 - Taxation, Subsidies, and Revenue; H - Public Economics > H2 - Taxation, Subsidies, and Revenue > H23 - Externalities ; Redistributive Effects ; Environmental Taxes and Subsidies