Taxation in Latin America : Structural Trends and Impact of Administration /

From the mid-1980s to early 1990s, Latin American tax policy provided rich lessons for other reforming countries. Meaningful innovations led also to perceptible revenue gains. Later in the 1990s, tax policies began to drift. Shining examples of fundamental reform seemed to lose their luster. Revenue...

Полное описание

Библиографические подробности
Главный автор: Shome, Parthasarathi
Формат: Журнал
Язык:English
Опубликовано: Washington, D.C. : International Monetary Fund, 1999.
Серии:IMF Working Papers; Working Paper ; No. 1999/019
Online-ссылка:Full text available on IMF