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150128 ||| eng |
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|a 9781451846263
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| 100 |
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|a Shome, Parthasarathi
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| 245 |
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0 |
|a Trends and Future Directions in Tax Policy Reform
|b A Latin American Perspective
|c Parthasarathi Shome
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| 260 |
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|a Washington, D.C.
|b International Monetary Fund
|c 1992
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| 300 |
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|a 34 pages
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| 651 |
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4 |
|a Mexico
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| 653 |
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|a Public finance & taxation
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| 653 |
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|a Taxes
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| 653 |
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|a Tax Law
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| 653 |
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|a Caribbean
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| 653 |
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|a Corporations; Taxation
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| 653 |
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|a Comparative Studies of Particular Economies
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| 653 |
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|a Economic History: Government, War, Law, and Regulation: Latin America
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| 653 |
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|a Corporate income tax
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| 653 |
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|a Income and capital gains taxes
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| 653 |
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|a Business Taxes and Subsidies
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| 653 |
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|a Taxation, Subsidies, and Revenue: General
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| 653 |
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|a Income tax systems
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| 653 |
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|a Corporate & business tax
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| 653 |
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|a Corporate Taxation
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| 653 |
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|a Personal Finance -Taxation
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| 653 |
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|a Personal Income and Other Nonbusiness Taxes and Subsidies
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| 653 |
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|a Taxation
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| 653 |
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|a Value-added tax
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| 653 |
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|a Spendings tax
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| 653 |
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|a Income tax
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| 653 |
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|a Fiscal Policies and Behavior of Economic Agents: General
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| 653 |
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|a Personal income tax
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| 041 |
0 |
7 |
|a eng
|2 ISO 639-2
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| 989 |
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|b IMF
|a International Monetary Fund
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| 490 |
0 |
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|a IMF Working Papers
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| 028 |
5 |
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|a 10.5089/9781451846263.001
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| 856 |
4 |
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|u https://elibrary.imf.org/view/journals/001/1992/043/001.1992.issue-043-en.xml?cid=793-com-dsp-marc
|x Verlag
|3 Volltext
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|a 330
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| 520 |
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|a Tax reform in Latin America during the 1980s emphasized broad-based, low-rate consumption taxes over steeply progressive income and property taxes, primarily to simplify the tax structure and facilitate tax administration. While tax reform need not necessarily raise tax-to-GDP ratios, countries that undertook tax reform experienced a higher revenue gain in terms of GDP relative to those that did not. Tax reform issues during the 1990s will include a minimum income tax, alternative corporate taxes (cash flow tax, assets tax), capturing difficult tax bases (financial intermediation, property), environment taxes, extending withholding as a taxing mechanism, and tax harmonization
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