Tax Systems and Tax Reforms in Latin America

Informationen zum Autor Luigi Bernardi, Alberto Barreix, Anna Marenzi, Paola Profeta Zusammenfassung This book studies developments from the early 1990s in the tax systems and regimes of Latin America. It provides a user friendly overiew of various tax regimes and also casts a critical eyeover the selected countries (Argentina, Brazil, Chile, Colombia, Costa Rica, Mexico, Paraguay and Uruguay). Inhaltsverzeichnis FOREWORD Tax systems and tax reforms in Latin America VITO TANZI, PART I A general picture of tax systems and tax reforms in Latin America, 1. Taxation structure and main tax policy issues JUAN CARLOS GóMEZ SABAINI and RICARDO MARTNER, 2. An outline of tax systems and tax reforms FRANCESCO FIGARI and LUCA GANDULLIA, 3. Political economy issues of taxation PAOLA PROFETA and SIMONA SCABROSETTI, 4. Corporate tax systems and policies for attracting FDI GIORGIA MAFFINI and ANNA MARENZI 5. Fiscal Havens in Latin America and the Caribbean JEFFREY OWENS and ALESSANDRA SANELLI PART II Country studies of tax systems and tax reforms in Latin America 6. Argentina MARTIN BèS 7. Brazil JOSé ROBERTO AFONSO and RAFAEL BARROSO 8. Chile MATTEO COMINETTA 9. Colombia LUIGI BERNARDI, ELENA FUMAGALLI and LAURA FUMAGALLI 10. Costa Rica JORGE CORNICK, ERIC THOMPSON and ADRIAN TORREALBA 11. Mexico DANIEL ALVAREZ 12. Paraguay CATERINA FERRARIO 13. Uruguay ALBERTO BARREIX and JERóNIMO ROCA

Product details

• Authors: Bernardi Luigi, Luigi Bernardi, BERNARDI LUIGI BARREIX ALBERTO P, Luigi Barreix Bernardi, Luigi (Universita Degli Studi DI Pavia Bernardi
• Assisted by: Luigi Bernardi (Editor), Alberto Barreix (Editor), Paola Profeta (Editor), Anna Marenzi (Editor), Luigi (Universita Degli Studi DI Pavia Bernardi (Editor), Alberto (Inter-American Development Bank Barreix (Editor), Anna (Universita degli Studi dell'Insubria Marenzi (Editor), Paola (Bocconi University Profeta (Editor), Bernardi Luigi (Editor), Barreix Alberto (Editor), Marenzi Anna (Editor), Profeta Paola (Editor)
• Publisher: Taylor & Francis Ltd.
• Content: Book
• Product form: Hardback
• Publication date: 24.12.2007
• Subject: Social sciences, law, business > Business
• EAN: 9780415443364
• ISBN: 978-0-415-44336-4
• Pages: 336
• Series: Routledge International Studies in Money and Banking; Routledge International Studies in Money and Banking
• Subjects: Economics; BUSINESS & ECONOMICS / Economics / General