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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Autores Principales: Cárdenas, Mauricio, Lora, Eduardo, Mercer-Blackman, Valerie
Publicado: 2015
Materias:
Acceso en línea:http://hdl.handle.net/11445/1503
id ir-11445-1503
recordtype dspace
spelling ir-11445-15032017-06-17T18:12:36Z The policy making process of tax reform in Latin America Cárdenas, Mauricio Lora, Eduardo Mercer-Blackman, Valerie Política Pública Política Fiscal Reformas Tributarias Desarrollo Económico América Latina "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." BID O23 E62 O11 "The main objective of this paper is to analyze the policy making process of tax reform in a selection of Latin American countries." 2015-12-10T12:12:33Z 2016-01-21T02:39:00Z 2017-04-18T21:16:18Z 2017-06-17T18:12:36Z 2015-12-10T12:12:33Z 2016-01-21T02:39:00Z 2017-04-18T21:16:18Z 2017-06-17T18:12:36Z 2005-08 http://hdl.handle.net/11445/1503 application/pdf
institution Fedesarrollo
collection DSpace
topic Política Pública
Política Fiscal
Reformas Tributarias
Desarrollo Económico
América Latina
spellingShingle Política Pública
Política Fiscal
Reformas Tributarias
Desarrollo Económico
América Latina
Cárdenas, Mauricio
Lora, Eduardo
Mercer-Blackman, Valerie
The policy making process of tax reform in Latin America
description "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."
author Cárdenas, Mauricio
Lora, Eduardo
Mercer-Blackman, Valerie
author_facet Cárdenas, Mauricio
Lora, Eduardo
Mercer-Blackman, Valerie
author_sort Cárdenas, Mauricio
title The policy making process of tax reform in Latin America
title_short The policy making process of tax reform in Latin America
title_full The policy making process of tax reform in Latin America
title_fullStr The policy making process of tax reform in Latin America
title_full_unstemmed The policy making process of tax reform in Latin America
title_sort policy making process of tax reform in latin america
publishDate 2015
url http://hdl.handle.net/11445/1503
_version_ 1626722976448643072
score 9,108087