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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| 格式: | 杂志 |
| 语言: | English |
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Washington, D.C. :
International Monetary Fund,
2002.
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| 丛编: | IMF Working Papers; Working Paper ;
No. 2002/227 |
| 在线阅读: | Full text available on IMF |