Logo
Munich Personal RePEc Archive

Tax systems and tax reforms in Latin America: coubtry studies and general issues.

Benardi, Luigi and Profeta, Paola and Marenzi, Anna and Scabrosetti, Simona (2008): Tax systems and tax reforms in Latin America: coubtry studies and general issues. Forthcoming in: Sieo Working Papers No. 591 - 592

[thumbnail of MPRA_paper_9250.pdf]
Preview
PDF
MPRA_paper_9250.pdf

Download (832kB) | Preview

Abstract

The two papers give a full analysis of Latin American taxaton since 1990 up to day. One paper deals with counry cases. Those examinated regard Argentina, Brazil, Chile, Colombia, Costarica, Mexico, Paraguay and Uruguay. For each country tax trends are examinated, starting by 1990 or before. Then main istitutional features of the existing tax systems are presented, Next, the main issues concerning tax burden are deepened. Finally the most relevant recent or planned reofms are discussed. The seconnd paper gives an analysis of the American Latina fiscal systems as a whole and deals with isseus like the polical economy of taxation in the area,the measures adopted to attrack Fdi and so on.

Atom RSS 1.0 RSS 2.0

Contact us: mpra@ub.uni-muenchen.de

This repository has been built using EPrints software.

MPRA is a RePEc service hosted by Logo of the University Library LMU Munich.