Trends and Future Directions in Tax Policy Reform : A Latin American Perspective /
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...
| প্রধান লেখক: | |
|---|---|
| বিন্যাস: | পত্রিকা |
| ভাষা: | English |
| প্রকাশিত: |
Washington, D.C. :
International Monetary Fund,
1992.
|
| মালা: | IMF Working Papers; Working Paper ;
No. 1992/043 |
| অনলাইন ব্যবহার করুন: | Full text available on IMF |