Tax Systems & Tax Reforms in Latin America (Routledge International Studies in Money and Banking)
Language: English
Published by Routledge 2011-11-16, 2011
Series: Book 39 of 115 - Routledge International Studies in Money and Banking
- Softcover
- New
Seller: Chiron Media, Wallingford, United KingdomChiron Media
AbeBooks seller since August 2, 2010
Condition: New
£ 28.99
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Add to basketSeller Inventory # 6666-IUK-9780415514613
- Title
- Tax Systems & Tax Reforms in Latin America (Routledge International Studies in Money and Banking)
- Author
- Luigi Bernardi
- Publisher
- Routledge 2011-11-16
- Publication year
- 2011
- Condition
- New
- Binding
- Paperback
- Language
- English
- ISBN 10
- 0415514614
- ISBN 13
- 9780415514613
- Series
- Book 39 of 115: Routledge International Studies in Money and Banking
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 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 America’s taxation, exploring why many of these countries have experienced a democratic transition but poor economic performances.
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Chiron Media
Wallingford, United Kingdom
AbeBooks seller since August 2, 2010
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