Tax Systems and Tax Reforms in Latin America

Luigi Bernardi, Alberto Barreix, Anna Marenzi, Paola Profeta (Herausgeber)

Buch | Softcover

336 Seiten

2011
Routledge (Verlag)
978-0-415-51461-3 (ISBN)

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This book studies developments from the early 1990s in the tax systems and regimes of Latin America. It provides a user friendly overiew of various tax regimes and also casts a critical eyeover the selected countries (Argentina, Brazil, Chile, Colombia, Costa Rica, Mexico, Paraguay and Uruguay).

This book provides a comprehensive analysis of tax systems and tax reforms in a number of Latin American countries since the early 1990’s, including Argentina and Brazil, Costa Rica and Mexico, Paraguay, Colombia, Chile and Uruguay.

The authors present and discuss tax systems from a broad quantitative and historical perspective and describe the main taxes existing in each country, presenting the details of their institutional features. The existing interactions between the economic structure, the corporate tax system and the attraction of FDI inflows are of paramount importance and these issues are deeply analyzed in the book. A characteristic trait of the area is the proliferation of tax havens, particularly located in the Caribbean and in some other small islands, and the book provides an analysis of these havens and the counteractions adopted by the OECD countries. Finally, the book investigates the political economy of Latin America’s taxation, exploring why many of these countries have experienced a democratic transition but poor economic performances.

Luigi Bernardi, Alberto Barreix, Anna Marenzi, Paola Profeta

FOREWORD Tax systems and tax reforms in Latin America VITO TANZI, PART I A general picture of tax systems and tax reforms in Latin America, 1. Taxation structure and main tax policy issues JUAN CARLOS GóMEZ SABAINI and RICARDO MARTNER, 2. An outline of tax systems and tax reforms FRANCESCO FIGARI and LUCA GANDULLIA, 3. Political economy issues of taxation PAOLA PROFETA and SIMONA SCABROSETTI, 4. Corporate tax systems and policies for attracting FDI GIORGIA MAFFINI and ANNA MARENZI 5. Fiscal Havens in Latin America and the Caribbean JEFFREY OWENS and ALESSANDRA SANELLI PART II Country studies of tax systems and tax reforms in Latin America 6. Argentina MARTIN BèS 7. BrazilJOSé ROBERTO AFONSO and RAFAEL BARROSO 8. Chile MATTEO COMINETTA 9. Colombia LUIGI BERNARDI, ELENA FUMAGALLI and LAURA FUMAGALLI 10. Costa RicaJORGE CORNICK, ERIC THOMPSON and ADRIAN TORREALBA 11. MexicoDANIEL ALVAREZ12. ParaguayCATERINA FERRARIO 13. Uruguay ALBERTO BARREIX and JERóNIMO ROCA

Erscheint lt. Verlag	16.11.2011
Reihe/Serie	Routledge International Studies in Money and Banking
Zusatzinfo	60 Tables, black and white; 24 Line drawings, black and white; 24 Illustrations, black and white
Verlagsort	London
Sprache	englisch
Maße	156 x 234 mm
Gewicht	620 g
Themenwelt	Geisteswissenschaften ► Geschichte ► Regional- / Ländergeschichte
	Recht / Steuern ► Steuern / Steuerrecht
	Sozialwissenschaften ► Ethnologie
	Sozialwissenschaften ► Politik / Verwaltung ► Staat / Verwaltung
	Sozialwissenschaften ► Soziologie ► Spezielle Soziologien
	Wirtschaft ► Betriebswirtschaft / Management ► Rechnungswesen / Bilanzen
	Wirtschaft ► Volkswirtschaftslehre ► Makroökonomie
ISBN-10	0-415-51461-4 / 0415514614
ISBN-13	978-0-415-51461-3 / 9780415514613
Zustand	Neuware