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...
| Auteur principal: | |
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| Format: | Revue |
| Langue: | English |
| Publié: |
Washington, D.C. :
International Monetary Fund,
1992.
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| Collection: | IMF Working Papers; Working Paper ;
No. 1992/043 |
| Accès en ligne: | Full text available on IMF |