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

Abstract

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