Tax systems and tax reforms in Latin America: country studies

This paper is part of a wider research concerning taxation systems an reforms carried on ar the Departemnt of Pubic economics of the Uiversity of Pavia -I taly. These country studies refer to Argentina, Brazil, Chile, Costa Rica, Colombia, Mexico, Paraguay and Uruguay and are due to eminent native esperts. The papers depict and discuss the tax systems ad reforms in the aforementioned countries since the early 1990 to 2006.Tax Systems; Tas reofoerms; Latin American countries

Tax systems and tax reforms in Latin America: coubtry studies and general issues.

The two papers give a full analysis of Latin American taxaton since 1990 up to day. One paper deals with counry cases. Those examinated regard Argentina, Brazil, Chile, Colombia, Costarica, Mexico, Paraguay and Uruguay. For each country tax trends are examinated, starting by 1990 or before. Then main istitutional features of the existing tax systems are presented, Next, the main issues concerning tax burden are deepened. Finally the most relevant recent or planned reofms are discussed. The seconnd paper gives an analysis of the American Latina fiscal systems as a whole and deals with isseus like the polical economy of taxation in the area,the measures adopted to attrack Fdi and so on.Tax system, tax reform, America

Tax systems and tax reforms in Latin America: country studies

This paper is part of a wider research concerning taxation systems an reforms carried on ar the Departemnt of Pubic economics of the Uiversity of Pavia -I taly. These country studies refer to Argentina, Brazil, Chile, Costa Rica, Colombia, Mexico, Paraguay and Uruguay and are due to eminent native esperts. The papers depict and discuss the tax systems ad reforms in the aforementioned countries since the early 1990 to 2006

Tax systems and tax reforms in Latin America: coubtry studies and general issues.

The two papers give a full analysis of Latin American taxaton since 1990 up to day. One paper deals with counry cases. Those examinated regard Argentina, Brazil, Chile, Colombia, Costarica, Mexico, Paraguay and Uruguay. For each country tax trends are examinated, starting by 1990 or before. Then main istitutional features of the existing tax systems are presented, Next, the main issues concerning tax burden are deepened. Finally the most relevant recent or planned reofms are discussed. The seconnd paper gives an analysis of the American Latina fiscal systems as a whole and deals with isseus like the polical economy of taxation in the area,the measures adopted to attrack Fdi and so on

Tax systems and tax reforms in Latin America: country studies

This paper is part of a wider research concerning taxation systems an reforms carried on ar the Departemnt of Pubic economics of the Uiversity of Pavia -I taly. These country studies refer to Argentina, Brazil, Chile, Costa Rica, Colombia, Mexico, Paraguay and Uruguay and are due to eminent native esperts. The papers depict and discuss the tax systems ad reforms in the aforementioned countries since the early 1990 to 2006

Tax Systems and Tax Reforms in Europe

This book provides a comprehensive analysis of tax systems and tax reforms in European countries. It discusses the determinants of the current structure of tax systems and analyses the prospects of reforms. The analysis is supported by a complete picture of the tax systems of seven European countries: France, Germany, Ireland, Italy, Netherlands, Spain and United Kingdom. On the basis of the country studies, the book identifies and analyses the main common forces which drive the recent or planned fiscal reforms, like globalization, the European unification, fiscal federalism, the need to design a more fair and simplified tax system. Budgetary as well as political constraints to the feasibility of "radical" tax reforms are also analyzed