More than Revenue [electronic resource] : Taxation as a Development Tool /
Inter-American Development Bank.author.
Corbacho, Ana.author.
Cibils, Vicente Fretes.author.
Lora, Eduardo.author.
Inter-American Development Bank.author.
This exciting new volume provides an up-to-date overview of the current state of taxation in the Latin America and Caribbean (LAC) region, its main reform needs, and possible reform strategies that take into account the likely economic, institutional, and political constraints on the reform process.
Description based upon print version of record.
Cover; Half-title; Title; Copyright; Contents; List of Boxes; List of Figures; List of Tables; Acknowledgments; About the Contributors; Preface; Part I The Tax Forest; 1 Undressing the Myths; 2 The Politics of Taxation; 3 Tax Systems for a Smooth Ride; 4 Beware of Informality; 5 Local Taxes for Local Development; 6 Making the Most of Tax Administration; Part II The Trees: Tax by Tax; 7 Personal Income Tax: An Empty Shell; 8 Corporate Income Tax: The Art of Competing for Investment and Increasing Revenue; 9 Value Added Tax: Let It Be; 10 Taxing Commodities with the Future in Mind
11 Protecting Goods by Taxing "Bads"12 Heterodox Taxes: The Good, the Bad, and the Ugly; Part III Harvesting for Development; 13 Growing a Reform Agenda; Notes; References; Index
Includes bibliographical references and index.
This exciting new volume provides an up-to-date overview of the current state of taxation in the Latin America and Caribbean (LAC) region, its main reform needs, and possible reform strategies that take into account the likely economic, institutional, and political constraints on the reform process.
Business enterprises—Finance.
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