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...
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| 格式: | 雜誌 |
| 語言: | English |
| 出版: |
Washington, D.C. :
International Monetary Fund,
1992.
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| 叢編: | IMF Working Papers; Working Paper ;
No. 1992/043 |
| 在線閱讀: | Full text available on IMF |