Verfügbarkeit: Governance, taxes and tax reform in Latin America

Governance, taxes and tax reform in Latin America:

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Bibliographische Detailangaben
Beteiligte Personen:	Lledo, Victor (VerfasserIn), Schneider, Aaron (VerfasserIn), Moore, Mick (VerfasserIn)
Format:	Buch
Sprache:	Englisch
Veröffentlicht:	Brighton IDS 2004
Schriftenreihe:	Working Paper / Institute of Development Studies 221
Links:	http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=019960960&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA
Umfang:	VIII, 49 S.
ISBN:	1858648270

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Datensatz im Suchindex

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adam_text	CONTENTS SUMMARY III ACKNOWLEDGEMENTS IV LIST OF TABLES VI INTRODUCTION VII CONTRASTING APPROACHES TO TAX REFORM 1 1.1 THE PUBLIC ECONOMICS APPROACH 3 1.2 THE MACROECONOMIC APPROACH 5 1.3 THE ADMINISTRATIVE APPROACH 6 1.4 THE POLITICAL APPROACH 8 LATIN AMERICAN TAX SYSTEMS 11 2.1 STYLISED FACTS 11 2.2 THE SPECIAL FEATURES OF LATIN AMERICA 14 2.3 ORIGINS 16 THE APPROACH TO REFORM IN LATIN AMERICA 18 3.1 COMMON FEATURES AND RATIONALE 18 3.2 TAX REFORM PROJECTS SUPPORTED BY INTERNATIONAL FINANCIAL INSTITUTIONS 21 EVALUATING THE REFORMS 24 4.1 IMPLEMENTATION 24 4.2 IMPACTS 25 LATIN AMERICAN CONTRIBUTIONS: POLICY INNOVATIONS AND INSTITUTIONAL REFORMS 25 5.1 TAX POLICIES 26 5.1.1 GROSS ASSET TAXES 26 5.1.2 TAXATION OF SMALL FIRMS 28 5.1.3 LAND VALUE CAPTURE 28 5.1.4 BANK DEBIT TAXES 29 5.1.5 TAXATION OF SHORT-TERM CAPITAL INFLOWS 30 5.1.6 ENVIRONMENTAL TAXATION 31 5.2 INSTITUTIONAL REFORMS 32 5.2.1 BUDGETARY INSTITUTIONS 33 5.2.2 PARTICIPATORY BUDGETING 34 5.2.3 INTERGOVERNMENTAL REVENUE-SHARING ARRANGEMENTS 35 SOME CONCLUSIONS 37 6.1 IFI POLICY AND LATIN AMERICAN REFORMS 37 6.2 OUTCOMES 38 6.3 THE POLITICS OF TAX REFORM 39 6.4 TAX AND THE SOCIAL CONTRACT 39 6.5 CHALLENGES 40 REFERENCES 41
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spellingShingle	Lledo, Victor Schneider, Aaron Moore, Mick Governance, taxes and tax reform in Latin America
title	Governance, taxes and tax reform in Latin America
title_auth	Governance, taxes and tax reform in Latin America
title_exact_search	Governance, taxes and tax reform in Latin America
title_full	Governance, taxes and tax reform in Latin America Victor Lledo ; Aaron Schneider and Mick Moore
title_fullStr	Governance, taxes and tax reform in Latin America Victor Lledo ; Aaron Schneider and Mick Moore
title_full_unstemmed	Governance, taxes and tax reform in Latin America Victor Lledo ; Aaron Schneider and Mick Moore
title_short	Governance, taxes and tax reform in Latin America
title_sort	governance taxes and tax reform in latin america
url	http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=019960960&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA
volume_link	(DE-604)BV013784550
work_keys_str_mv	AT lledovictor governancetaxesandtaxreforminlatinamerica AT schneideraaron governancetaxesandtaxreforminlatinamerica AT mooremick governancetaxesandtaxreforminlatinamerica

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