Bank Debit Taxes in Latin America : An Analysis of Recent Trends /

Six Latin American countries have levied taxes on withdrawals from bank accounts, which have been viewed as a convenient tax handle during a difficult fiscal period. The paper reviews the arguments for and against this type of taxation, describes the taxes, and surveys their revenue performance and...

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Autor principal: Coelho, Isaias
Altres autors: Ebrill, Liam, Perry, Victoria
Format: Revista
Idioma:English
Publicat: Washington, D.C. : International Monetary Fund, 2001.
Col·lecció:IMF Working Papers; Working Paper ; No. 2001/067
Accés en línia:Full text available on IMF