Central American Tax Reform : Trends and Possibilities /

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 comp...

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Autor principal: Stotsky, Janet
Altres autors: WoldeMariam, Asegedech
Format: Revista
Idioma:English
Publicat: Washington, D.C. : International Monetary Fund, 2002.
Col·lecció:IMF Working Papers; Working Paper ; No. 2002/227
Accés en línia:Full text available on IMF