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...
| Tác giả chính: | |
|---|---|
| Định dạng: | Tạp chí |
| Ngôn ngữ: | English |
| Được phát hành: |
Washington, D.C. :
International Monetary Fund,
1992.
|
| Loạt: | IMF Working Papers; Working Paper ;
No. 1992/043 |
| Truy cập trực tuyến: | Full text available on IMF |