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Books > Reference & Interdisciplinary > Interdisciplinary studies > Area / regional studies
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Tax Systems and Tax Reforms in Latin America (Paperback)
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Tax Systems and Tax Reforms in Latin America (Paperback)
Series: Routledge International Studies in Money and Banking
Expected to ship within 12 - 19 working days
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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.
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