More than Revenue: Taxation as a Development Tool
by Inter-American Development Bank, Ana Corbacho, Vicente Fretes Cibils, Eduardo Lora
New!: $38.00 $33.16 (as of 01/05/2013 19:24 PST)
Public Finance
Taxation in Latin America is largely viewed as a means of generating income to keep the government in business. In recent years, progress has been made towards increasing total revenue, but most countries in the region still lag well behind other countries with similar levels of development. Latin American policymakers still largely ignore the potential of taxation to contribute to other important development goals. Dependence on consumption taxes such as the VAT and the regressive bent of the personal income tax structure have squandered the opportunity to attack the region's serious income inequality. Governments have repeatedly missed the chance to influence consumption and production patterns (eg, nonrenewable resources) by using taxes to effect relative price changes. This book provides an up-to-date overview of the current state of taxation in the Latin America and Caribbean (LAC) region, its main reform needs, and possible reform strategies that take into account the likely economic, institutional, and political constraints on the reform process.
- Rank: #486800 in Books
- Published on: 2013-02-28
- Released on: 2013-02-28
- Original language: English
- Number of items: 1
- Dimensions: 9.25" h x 1.10" w x 5.98" l, 1.00 pounds
- Binding: Paperback
- 368 pages
Source: http://poppublicfinance749.blogspot.com/2013/01/more-than-revenue-taxation-as.html
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