Tax Systems and Tax Reforms in Latin America

Edited by Luigi Bernardi, Alberto Barreix, Anna Marenzi, Paola Profeta

© 2008 – Routledge

336 pages | 24 B/W Illus.

Purchasing Options:
Paperback: 9780415514613
pub: 2011-11-15
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Hardback: 9780415443364
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About the Book

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.

Table of Contents

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. Brazil JOSé ROBERTO AFONSO and RAFAEL BARROSO 8. Chile MATTEO COMINETTA 9. Colombia LUIGI BERNARDI, ELENA FUMAGALLI and LAURA FUMAGALLI 10. Costa Rica JORGE CORNICK, ERIC THOMPSON and ADRIAN TORREALBA 11. Mexico DANIEL ALVAREZ 12. Paraguay CATERINA FERRARIO 13. Uruguay ALBERTO BARREIX and JERóNIMO ROCA

About the Editors

Luigi Bernardi is Professor of Public Finance at the University of Pavia, Italy.

Alberto Barreix is Senior Fiscal Economist at the Inter-American Development Bank.

Anna Marenzi is Associate Professor of Public Economics at the Università degli Studi dell’Insubria, Varese, Italy

Paola Profeta is Associate Professor of Public Economics, Bocconi University, Milan, Italy.

About the Series

Routledge International Studies in Money and Banking

This series explores the roles of money and banking in the modern world. Banking is an increasingly important and international industry, and its interaction with money is a major concern for the world's economic policy-makers.

Learn more…

Subject Categories

BISAC Subject Codes/Headings:
BUS000000
BUSINESS & ECONOMICS / General
BUS064020
BUSINESS & ECONOMICS / International / Taxation
HIS024000
HISTORY / Latin America / General