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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| Інші автори: | , |
| Формат: | Журнал |
| Мова: | English |
| Опубліковано: |
Washington, D.C. :
International Monetary Fund,
2001.
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| Серія: | IMF Working Papers; Working Paper ;
No. 2001/067 |
| Онлайн доступ: | Full text available on IMF |