Tax Systems and Tax Reforms in Latin America (Paperback)

This book provides a comprehensive analysis of tax systems and tax reforms in a number of Latin American countries since the early 1990's, including Argentina and Brazil, Costa Rica and Mexico, Paraguay, Colombia, Chile and Uruguay. The authors present and discuss tax systems from a broad quantitative and historical perspective and describe the main taxes existing in each country, presenting the details of their institutional features. The existing interactions between the economic structure, the corporate tax system and the attraction of FDI inflows are of paramount importance and these issues are deeply analyzed in the book. A characteristic trait of the area is the proliferation of tax havens, particularly located in the Caribbean and in some other small islands, and the book provides an analysis of these havens and the counteractions adopted by the OECD countries. Finally, the book investigates the political economy of Latin America's taxation, exploring why many of these countries have experienced a democratic transition but poor economic performances.

General

Imprint:	Routledge
Country of origin:	United Kingdom
Series:	Routledge International Studies in Money and Banking
Release date:	November 2011
First published:	2008
Editors:	Luigi Bernardi • Alberto Barreix • Anna Marenzi • Paola Profeta
Dimensions:	234 x 156mm (L x W)
Format:	Paperback
Pages:	336
ISBN-13:	978-0-415-51461-3
Categories:	Books > Reference & Interdisciplinary > Interdisciplinary studies > Area / regional studies > General Books > Social sciences > Sociology, social studies > Ethnic studies > General Books > Business & Economics > Economics > Macroeconomics > General Books > Business & Economics > Finance & accounting > Accounting > Public finance accounting Promotions
LSN:	0-415-51461-4
Barcode:	9780415514613

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