1st Edition
Tax Systems and Tax Reforms in Latin America
336 Pages
24 B/W Illustrations
by
Routledge
336 Pages
24 B/W Illustrations
by
Routledge
336 Pages
by
Routledge
Also available as eBook on:
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,... Read more
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
Biography
Luigi Bernardi, Alberto Barreix, Anna Marenzi, Paola Profeta
'With its variety of themes and case studies, this book ought to prove indispensable for practitioners and scholars of fiscal politics. I expect it to be the standard reference on Latin American tax issues for a long time.' James E. Mahon, Jr., Woodrow Wilson Professor of Political Science and Chair of the Political Economy Program, Williams College, Williamstown Massachusetts USA.
