Description
This book provides a comprehensive analysis of tax systems and tax reforms in a number of Latin American countries since the early 1990‘s, 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 mai
Table of Contents
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. BrazilJOSé ROBERTO AFONSO and RAFAEL BARROSO 8. Chile MATTEO COMINETTA 9. Colombia LUIGI BERNARDI, ELENA FUMAGALLI and LAURA FUMAGALLI 10. Costa RicaJORGE CORNICK, ERIC THOMPSON and ADRIAN TORREALBA 11. MexicoDANIEL ALVAREZ12. ParaguayCATERINA FERRARIO 13. Uruguay ALBERTO BARREIX and JERóNIMO ROCA
