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|c 5.00 USD
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|z 9781451875423
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|a 1018-5941
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|a BD-DhAAL
|c BD-DhAAL
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|a Stotsky, Janet.
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|a Central American Tax Reform :
|b Trends and Possibilities /
|c Janet Stotsky, Asegedech WoldeMariam.
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|a Washington, D.C. :
|b International Monetary Fund,
|c 2002.
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|a 1 online resource (41 pages)
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|a IMF Working Papers
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|a <strong>Off-Campus Access:</strong> No User ID or Password Required
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|a <strong>On-Campus Access:</strong> No User ID or Password Required
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|a Electronic access restricted to authorized BRAC University faculty, staff and students
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|a Central American tax systems are modern in their orientation, though there remains scope for beneficial reform. Value-added taxes are the mainstay of collections, but their performance varies. Income and property taxes remain relatively underused and should apply to higher income taxpayers more comprehensively. Tax reform needs to be mindful of global competition. Continuing improvement in administrative performance is also essential.
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|a Mode of access: Internet
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|a WoldeMariam, Asegedech.
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|a IMF Working Papers; Working Paper ;
|v No. 2002/227
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| 856 |
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|z Full text available on IMF
|u http://elibrary.imf.org/view/journals/001/2002/227/001.2002.issue-227-en.xml
|z IMF e-Library
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