Abstract
Not since the heyday of foreign tax missions in the 1960s has tax reform been discussed as intensively in Latin America. During the 1980s, major tax reforms took place in Mexico, Bolivia, Argentina, and Colombia, and somewhat similar reforms occurred in the previous decade in Chile and Uruguay. Moreover, tax reform seems to be climbing higher on the policy agenda in countries as diverse as Guatemala, Venezuela, Paraguay, and Peru.
Publisher
Cambridge University Press (CUP)
Subject
Sociology and Political Science,Geography, Planning and Development,Multidisciplinary,General Arts and Humanities,History,Literature and Literary Theory,General Economics, Econometrics and Finance,Development,Anthropology,Cultural Studies,Political Science and International Relations
Reference69 articles.
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2. Inflation, Lags in Collection, and the Real Value of Tax Revenue;Tanzi;International Monetary Fund Staff Papers,1977
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3 articles.
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