The policy making process of tax reform in Latin America

"The main objective of this paper is to analyze the policy making process of tax reform in a selection of Latin American countries. This has been an important area of reform since the mid 1980s, mainly because countries have tried to offset the revenue losses from trade liberalization in a cont...

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Detalles Bibliográficos
Autores Principales: Cárdenas, Mauricio, Lora, Eduardo, Mercer-Blackman, Valerie
Publicado: 2015
Materias:
Acceso en línea:http://hdl.handle.net/11445/1503
Descripción
Sumario:"The main objective of this paper is to analyze the policy making process of tax reform in a selection of Latin American countries. This has been an important area of reform since the mid 1980s, mainly because countries have tried to offset the revenue losses from trade liberalization in a context of reduced tolerance toward monetary funding of fiscal deficits. In line with international trends, governments have also tried to improve the productivity the ratio between the effective and the potential tax collection- and the neutrality lower rates charged uniformly for all economic activities of agents- of tax systems."