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|z 9781451846263
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|a 1018-5941
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|a Shome, Parthasarathi.
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|a Trends and Future Directions in Tax Policy Reform :
|b A Latin American Perspective /
|c Parthasarathi Shome.
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|a Washington, D.C. :
|b International Monetary Fund,
|c 1992.
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|a 1 online resource (34 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 Tax reform in Latin America during the 1980s emphasized broad-based, low-rate consumption taxes over steeply progressive income and property taxes, primarily to simplify the tax structure and facilitate tax administration. While tax reform need not necessarily raise tax-to-GDP ratios, countries that undertook tax reform experienced a higher revenue gain in terms of GDP relative to those that did not. Tax reform issues during the 1990s will include a minimum income tax, alternative corporate taxes (cash flow tax, assets tax), capturing difficult tax bases (financial intermediation, property), environment taxes, extending withholding as a taxing mechanism, and tax harmonization.
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|a Mode of access: Internet
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|a IMF Working Papers; Working Paper ;
|v No. 1992/043
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| 856 |
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|z Full text available on IMF
|u http://elibrary.imf.org/view/journals/001/1992/043/001.1992.issue-043-en.xml
|z IMF e-Library
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