Cover Image
Read Now

Central American Tax Reform Trends and Possibilities

Central American tax systems are modern in their orientation, though there remains scope for beneficial reform. Value-added taxes are the mainstay of collections, but their performance varies. Income and property taxes remain relatively underused and should apply to higher income taxpayers more comp...

Full description

Bibliographic Details
Main Author: Stotsky, Janet
Other Authors: WoldeMariam, Asegedech
Format: eBook
Language:English
Published: Washington, D.C. International Monetary Fund 2002
Series:IMF Working Papers
Subjects:
Revenue Administration
Optimal Taxation
Public Finance & Taxation
Taxes
Corporations
Corporate Income Tax
Business Taxes And Subsidies
Income And Capital Gains Taxes
Taxation, Subsidies, And Revenue: General
Efficiency
Corporate & Business Tax
Corporate Taxation
Income Tax Systems
Personal Finance -taxation
Taxation
Public Economics: General
Personal Income And Other Nonbusiness Taxes And Subsidies
Value-added Tax
Public Finance
Spendings Tax
Revenue
Income Tax
Personal Income Tax
El Salvador
Online Access:
Collection: International Monetary Fund - Collection details see MPG.ReNa
Description
Summary:Central American tax systems are modern in their orientation, though there remains scope for beneficial reform. Value-added taxes are the mainstay of collections, but their performance varies. Income and property taxes remain relatively underused and should apply to higher income taxpayers more comprehensively. Tax reform needs to be mindful of global competition. Continuing improvement in administrative performance is also essential
Physical Description:41 pages
ISBN:9781451875423

Similar Items