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Tuesday, July 28, 2020 | History

2 edition of Taxation in Latin America found in the catalog.

Taxation in Latin America

Parthasarathi Shome

Taxation in Latin America

structural trends and impact of administration

by Parthasarathi Shome

  • 51 Want to read
  • 23 Currently reading

Published by International Monetary Fund, Fiscal Affairs Department in [Washington, D.C.] .
Written in English

    Subjects:
  • Taxation -- Latin America.,
  • Fiscal policy -- Latin America.,
  • Revenue -- Latin America.,
  • Finance, Public -- Latin America.,
  • Tax administration and procedure -- Latin America.

  • Edition Notes

    Statementprepared by Parthasarathi Shome.
    SeriesIMF working paper -- WP/99/19
    ContributionsInternational Monetary Fund. Fiscal Affairs Dept.
    The Physical Object
    Pagination33 p. :
    Number of Pages33
    ID Numbers
    Open LibraryOL19106000M

      This admirable book fills the gap while making a significant contribution to our understanding of taxation and political development in Latin America.” —James E. Mahon, Williams College “The pervasiveness of tax evasion in Latin America is often taken as a sign of institutional weakness and incomplete state formation.5/5(1).   Wherever you fall on the “American Dirt” divide, consider adding these eight recently published books written by Latin American authors to your reading list. 1. “Lost Children Archive,” by.

    Latin America as a region has multiple nation-states, with varying levels of economic complexity. The Latin American economy is an export-based economy consisting of individual countries in the geographical regions of North America, Central America, South America, and the Caribbean. The socioeconomic patterns of what is now called Latin America were set in the colonial era when the .   This book provides a comprehensive analysis of tax systems and tax reforms in a number of Latin American countries since the early ‘s, including Argentina and Brazil, Costa Rica and Mexico, Paraguay, Colombia, Chile and Uruguay.

    Get this from a library! Governance, taxes, and tax reform in Latin America. [Victor Duarte Lledó; Aaron Schneider; Mick Moore; Institute of Development Studies (Brighton, England); Centre for the Future State.] -- Available on online version. Despite significant progress, education remains a challenge in Latin America. The region has made great progress in educational coverage; almost all children attend primary school and access to secondary education has increased considerably complete on average two more years of schooling than their parents' generation. Most educational systems in the region have implemented various types of.


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Taxation in Latin America by Parthasarathi Shome Download PDF EPUB FB2

“The Political Economy of Taxation in Latin America,” a new book edited by associate professor Gustavo Flores-Macías, examines how decades of tax reform in Latin America have done little to stem the tide of widespread tax evasion there.

This book offers a comprehensive, region-wide examination of the politics of taxation in Latin America, one of the most pressing issues to confront the region. It will interest scholars across political science, sociology, economics and public policy who study political economy in the developing world, as well as : Hardcover.

ISBN: OCLC Number: Description: xii, pages: illustrations (black and white) ; 24 cm: Taxation in Latin America book Introduction: the political economy of taxation in Latin America / Gustavo A. Flores-Macías --The political economy of oil taxation in Latin America: policy volatility and untapped potential / Francisco J.

Monaldi --Economic growth and tax compliance in. The book argues that: first, taxation should be understood as a relational concept and tax systems as a function of a strategic nexus between the state and society; second, that any analysis of tax systems across Latin America needs to take historical legacies of national tax systems into account; and finally, that transnational phenomena have.

Recommend this book. Email your librarian or administrator to recommend adding this book to your organisation's collection. The Political Economy of Taxation in Latin America. Edited by Gustavo A. Flores-Macías; Online ISBN: Your name * Please enter your name.

the third most important type of global tax. The portion of Latin America tax revenues collected from indirect taxes, such as VAT/ GST, customs duties, excise and other operational taxes, is among the highest in the world with Argentina, Brazil, Costa Rica, Mexico, Uruguay and Venezuela all earning close to or greater than 50%.

This report compiles comparable tax revenue statistics over the period for 26 Latin American and Caribbean economies. Based on the OECD Revenue Statistics database, it applies the OECD methodology to countries in Latin America and the Caribbean to enable comparison of tax levels and tax structures on a consistent basis, both among the economies of the region and with other economies.

Standard Rates () Standard, Reduced and Increased Rates () Reduced and Increased Rates according to type of Goods and Services (). “The Political Economy of Taxation in Latin America,” a new book edited by Gustavo Flores-Macías, associate professor of government and associate vice provost for international affairs, provides the first comprehensive assessment of how Latin American political factors – from electoral structures to the availability of natural resources.

Decades of tax reform in Latin America have done little to stem the tide of widespread tax evasion in the region, perhaps because these reforms failed to account for regional politics. “The Political Economy of Taxation in Latin America,” a new book edited by Gustavo Flores-Macías.

Revenues from commodities are extremely important for Latin America and the Caribbean, yet there is very little literature on the structure of these industries and on the various ways in which the state obtains commodity revenues.

This book aims to understand the trade-off between the degree of taxation overall, the profitability of the relevant industry and the amount of investment and. Rethinking Taxation in Latin America: Reform and Challenges in Times of Uncertainty (Latin American Political Economy) [Atria, Jorge, Groll, Constantin, Valdés, Maria Fernanda] on *FREE* shipping on qualifying offers.

Rethinking Taxation in Latin America: Reform and Challenges in Times of Uncertainty (Latin American Political Economy). This book shows that there are varieties of experiences in resource taxation and management of revenues in Latin America that could be used to shape policy interventions in other regions.

This variety is not only related to their diverse impact on welfare, but also on the policy challenges faced by the countries in the region. Decades of tax reform in Latin America have done little to stem the tide of widespread tax evasion in the region, perhaps because these reforms failed to account for regional politics.

“The Political Economy of Taxation in Latin America,” a new book edited by. Taxation stimulates demands for representation, and an effective revenue authority is the central pillar of state capacity. Using case studies from Africa, Asia, Eastern Europe and Latin America, this book presents and evaluates these arguments, updates theories derived from European history in the light of conditions in contemporary poorer.

Book Description. This book examines the role of tax policy in the incidence of socio-economic inequality. With a focus on Latin American, the author demonstrates that while inequality has decreased remarkably in the last decade – during the very period in which inequality was increasing almost everywhere else in the world – this reduction cannot be attributed to a better use of tax policy.

Book Description. This book provides a comprehensive analysis of tax systems and tax reforms in a number of Latin American countries since the early ’s, including Argentina and Brazil, Costa Rica and Mexico, Paraguay, Colombia, Chile and Uruguay.

Latin America in particular is notorious for having low direct taxes, weak compliance and enforcement, and high levels of inequality.

Although fiscal extraction has gained renewed interest among governments in recent years, with the end of the commodity boom adding special urgency, the successful adoption and implementation of tax reforms is.

Get this from a library. Tax systems and tax reforms in Latin America. [L Bernardi;] -- This book provides a comprehensive analysis of tax systems and tax reforms in a number of Latin American countries since the early s, including Argentina and Brazil, Costa Rica and Mexico.

[[nid]] An effective, modern tax administration ensures that a government collects adequate and timely revenues, while minimizing hindrances to taxpayers and economic growth. With few exceptions, countries in Latin America and the Caribbean struggle to enforce tax laws and collect sufficient tax revenue to fund the provision of critical public goods and services to citizens.

Kathya has a law degree with a specialization in tax, and an LLM in International Tax and Financial Services.

With over eight years of experience in Latin American tax-related laws, she has helped clients with indirect tax automation needs in Argentina, Mexico, Colombia, Chile, Ecuador, Panama, Venezuela, Dominican Republic, and Peru.

This book examines the role of tax policy in the incidence of socio-economic inequality. With a focus on Latin American, the author demonstrates that while inequality has decreased remarkably in the last decade – during the very period in which inequality was increasing almost everywhere else in the world – this reduction cannot be attributed to a better use of tax by: 1.Book Rethinking Taxation in Latin America.

Atria, J. (Ed), Groll, C. (Ed), Valdés, M. F. (Ed) () This study of taxation in Latin America takes a novel approach to the subject, using a framework that posits three dimensions for studying taxes—historical, relational, and Available Formats: Hardcover eBook Softcover.

Book.