bokomslag Tax Systems and Tax Reforms in Latin America
Historia

Tax Systems and Tax Reforms in Latin America

Luigi Bernardi Alberto Barreix Anna Marenzi Paola Profeta

Pocket

419:-

Funktionen begränsas av dina webbläsarinställningar (t.ex. privat läge).

Uppskattad leveranstid 7-12 arbetsdagar

Fri frakt för medlemmar vid köp för minst 249:-

Andra format:

  • 336 sidor
  • 2011
This book provides a comprehensive analysis of tax systems and tax reforms in a number of Latin American countries since the early 1990s, including Argentina and Brazil, Costa Rica and Mexico, Paraguay, Colombia, Chile and Uruguay. The authors present and discuss tax systems from a broad quantitative and historical perspective and describe the main taxes existing in each country, presenting the details of their institutional features. The existing interactions between the economic structure, the corporate tax system and the attraction of FDI inflows are of paramount importance and these issues are deeply analyzed in the book. A characteristic trait of the area is the proliferation of tax havens, particularly located in the Caribbean and in some other small islands, and the book provides an analysis of these havens and the counteractions adopted by the OECD countries. Finally, the book investigates the political economy of Latin Americas taxation, exploring why many of these countries have experienced a democratic transition but poor economic performances.
  • Författare: Luigi Bernardi, Alberto Barreix, Anna Marenzi, Paola Profeta
  • Illustratör: black and white 24 Illustrations 24 Line drawings, black and white 60 Tables black and white
  • Format: Pocket/Paperback
  • ISBN: 9780415514613
  • Språk: Engelska
  • Antal sidor: 336
  • Utgivningsdatum: 2011-11-16
  • Förlag: Routledge