The Leading eBooks Store Online 4,011,120 members ⚫ 1,318,789 ebooks

New to

Learn more

Tax Systems and Tax Reforms in Latin America

Tax Systems and Tax Reforms in Latin America by Luigi Bernardi
Buy this eBook
US$ 54.95
(If any tax is payable it will be calculated and shown at checkout.)

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.

Taylor and Francis; September 2008
336 pages; ISBN 9781134068074
Read online, or download in secure EPUB or secure PDF format
Title: Tax Systems and Tax Reforms in Latin America
Author: Luigi Bernardi; Alberto Barreix; Anna Marenzi; Paola Profeta
  • News
  • Contents
No entry found