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The Guatemalan Tax Reform (Paperback, New edition)
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The Guatemalan Tax Reform (Paperback, New edition)
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Responding to a deepening economic crisis, serious structural
problems with the tax system, a long and deep-seated opposition to
even modest tax increases, and a weak tax administration, the
Guatemalan government introduced a comprehensive tax reform program
in 1992. In this concise volume, Roy Bahl, Jorge Martinez-Vazquez,
and Sally Wallace review the data that supported the creation of
the reform program and evaluate the first round of revenues and
tax-burden effects.Focusing their theoretical and empirical
analysis on revenue yield impacts, on effects of relative prices
and relative tax treatment of different types of companies, and on
the distribution of tax burdens by income class, the authors factor
in individual and company income taxes, value-added tax, taxes on
international trade, and property tax. In each case, they describe
the existing tax system and evaluate it against the traditional
norms; in addition, they analyze alternative structural reforms
within the Guatemalan context.Comprehensive tax reforms in less
developed countries are infrequent, and the Guatemalan experience
provides a fascinating case study of how modern analytic techniques
can be used by policymakers to formulate tax structure changes. The
authors also draw contrasts with experiences in other countries and
revisit many of the principles that have been laid down for guiding
tax reforms in developing nations.
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