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...
| Hovedforfatter: | |
|---|---|
| Andre forfattere: | , |
| Format: | Tidsskrift |
| Sprog: | English |
| Udgivet: |
Washington, D.C. :
International Monetary Fund,
2001.
|
| Serier: | IMF Working Papers; Working Paper ;
No. 2001/067 |
| Online adgang: | Full text available on IMF |