Download or read book Tax Systems and Tax Reforms in Latin America written by Luigi Bernardi and published by Routledge. This book was released on 2007-12-24 with total page 337 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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

Download or read book OECD Tax Policy Studies Taxation of SMEs Key Issues and Policy Considerations written by OECD and published by OECD Publishing. This book was released on 2009-10-12 with total page 170 pages. Available in PDF, EPUB and Kindle. Book excerpt: This publication examines the taxation of SMEs in OECD countries and covers a broad range of SME taxation issues, including possible effects of taxation on the creation and growth of SMEs, and considerations arising from a relatively high compliance burden.

Download or read book Tax Systems of Latin America written by Joint Tax Program of the Organization of American States and the Inter-American Development Bank and published by . This book was released on 1967 with total page 96 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Tax Systems of Latin America written by and published by . This book was released on 1967 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Taxing Wages in Latin America and the Caribbean 2016 written by Collectif and published by OECD. This book was released on 2016-09-26 with total page 329 pages. Available in PDF, EPUB and Kindle. Book excerpt: This new high profile report provides details of taxes paid on wages in twenty economies in Latin America and the Caribbean. It covers: personal income taxes and social security contributions paid by employees; social security contributions and payroll taxes paid by employers; cash benefits received by in-work families. It illustrates how these taxes and benefits are calculated in each member country and examines how they impact on household incomes. The results also enable quantitative cross-country comparisons of labour cost levels and the overall tax and benefit position of single persons and families on different levels of earnings. The publication shows the amounts of taxes and social security contributions levied and cash benefits received for eight different family types which vary by a combination of household composition and household type. It also presents the resulting average and marginal tax rates (i.e. the tax burden). Average tax rates show that part of gross wage earnings or total labour costs which is taken in tax and social security contributions (both before and after cash benefits). Marginal tax rates show the part of a small increase of gross earnings or total labour costs that is paid in these levies. The data presented can be used in academic research and to analyse tax, social and economic policies in Latin America and the Caribbean.

Download or read book Tax Systems of Latin America Honduras written by Joint Tax Program of the Organization of American States and the Inter-American Development Bank and published by . This book was released on 1967 with total page 64 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Implementing Value Capture in Latin America written by Martim Oscar Smolka and published by Lincoln Inst of Land Policy. This book was released on 2013 with total page 68 pages. Available in PDF, EPUB and Kindle. Book excerpt: The report examines a variety of specific instruments and applications in municipalities throughout the region under three categories: property taxation and betterment contributions; exactions and other direct negotiations for charges for building rights or the transfer of development rights; and large-scale approaches such as development of public land through privatization or acquisition, land readjustment, and public auctions of bonds for purchasing building rights. It concludes with a summary of lessons learned and recommends steps that can be taken in three spheres: Learn from Implementation Experiences Increase Knowledge about Theory and Practice Promote Greater Public Understanding and Participation

Download or read book State Building and Tax Regimes in Central America written by Aaron Schneider and published by Cambridge University Press. This book was released on 2012-03-12 with total page 261 pages. Available in PDF, EPUB and Kindle. Book excerpt: Explores the politics of raising revenue from the most dynamic sectors of an economy as an expression of the relationship between state and society, and the capacity of state institutions.

Download or read book The Decline of Latin American Economies written by Sebastian Edwards and published by University of Chicago Press. This book was released on 2009-02-15 with total page 427 pages. Available in PDF, EPUB and Kindle. Book excerpt: Latin America’s economic performance is mediocre at best, despite abundant natural resources and flourishing neighbors to the north. The perplexing question of how some of the wealthiest nations in the world in the nineteenth century are now the most crisis-prone has long puzzled economists and historians. The Decline of Latin American Economies examines the reality behind the struggling economies of Argentina, Chile, and Mexico. A distinguished panel of experts argues here that slow growth, rampant protectionism, and rising inflation plagued Latin America for years, where corrupt institutions and political unrest undermined the financial outlook of already besieged economies. Tracing Latin America’s growth and decline through two centuries, this volume illustrates how a once-prosperous continent now lags behind. Of interest to scholars and policymakers alike, it offers new insight into the relationship between political systems and economic development.

Download or read book Taxing Wages 2021 written by OECD and published by OECD Publishing. This book was released on 2021-04-29 with total page 651 pages. Available in PDF, EPUB and Kindle. Book excerpt: This annual publication provides details of taxes paid on wages in OECD countries. It covers personal income taxes and social security contributions paid by employees, social security contributions and payroll taxes paid by employers, and cash benefits received by workers. Taxing Wages 2021 includes a special feature entitled: “Impact of COVID-19 on the Tax Wedge in OECD Countries”.

Download or read book Taxation in Latin America written by and published by . This book was released on 1998 with total page 550 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Area Handbook for Nicaragua written by John Morris Ryan and published by . This book was released on 1970 with total page 420 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Building Tax Culture Compliance and Citizenship A Global Source Book on Taxpayer Education Second Edition written by OECD and published by OECD Publishing. This book was released on 2021-11-24 with total page 150 pages. Available in PDF, EPUB and Kindle. Book excerpt: Widespread voluntary tax compliance plays a significant role in countries’ efforts to raise the revenues necessary to achieve Sustainable Development Goals. As part of this process, governments are increasingly reaching out to taxpayers – current and future – to teach, communicate and assist them in order to foster a “culture of compliance” based on rights and responsibilities, in which citizens see paying taxes as an integral aspect of their relationship with their government.

Download or read book Taxation and Inequality in Latin America written by Philip Fehling and published by Taylor & Francis. This book was released on 2023-05-12 with total page 239 pages. Available in PDF, EPUB and Kindle. Book excerpt: Taxation and Inequality in Latin America takes a heterodox political economy approach, focusing on Latin America, where current problems of taxation have existed for a century and great wealth contrasts with abject poverty. The book analyzes the relation of natural resource wealth, allocational politics and the limited role of taxation for redistribution, and progressive resource mobilization. By drawing on the political economy of tax regimes, the book considers the specific conditions of taxation in Latin America, which apply to a large part of the Global South and more than 100 countries specializing in the extraction and export of raw materials. This book will cover: taxation and the dominance of raw material export sectors; taxation and allocational politics; new perspectives on political economy and tax regimes. Scholars and advanced students of political economy, political science, development studies, and fiscal sociology will find several key issues in tax research from a novel angle. The book provides an analytical orientation that relates central questions of taxation to patterns of regional political economy, thereby opening up the debate with tax scholars from other world regions of the Global South.

Download or read book Equity and Fiscal Policy written by Ivanna Vladkova Hollar and published by International Monetary Fund. This book was released on 2010-05-01 with total page 44 pages. Available in PDF, EPUB and Kindle. Book excerpt: How does fiscal policy fare in improving the underlying income distribution in Central America? We integrate the data from a number of existing tax and public expenditure studies for the countries in the region and find that the distributional effect of taxation is regressive but small. In contrast, the redistributive impact of social spending is large and progressive, leading to a progressive net redistributive effect in all countries of the region. We also show that raising tax revenues and devoting the proceeds to social spending would unambiguously improve the income of the poorest households.

Download or read book The Political Economy of Taxation written by Paola Profeta and published by Edward Elgar Publishing. This book was released on 2010-01-01 with total page 205 pages. Available in PDF, EPUB and Kindle. Book excerpt: Providing light to a subject that is not often enough discussed, The Political Economy of Taxation is packed cover to cover with thoughtful information, and a core addition to any international economic studies collection. The Midwest Book Review Paola Profeta and Simona Scabrosetti have provided us with a novel comparative analysis of the tax systems in Asia, Latin America and the new EU countries. Anyone who wants to know how contemporary empirical models can be used to study the political economy of the tax mix in developing and transition economies will want to read this book. Stanley Winer, Carleton University, Canada In this original book, Paola Profeta and Simona Scabrosetti use data and information on political institutions from developing and new EU member countries to investigate the political economy of taxation. How do political institutions influence tax burdens and tax structures? They generate highly interesting results. . . I am sure that this innovative book will attract the attention of many experts interested in taxation, regardless of the professional field to which they are anchored. I expect this book will be cited often. Vito Tanzi, International Institute of Public Finance, US Taxation is a major issue in the economic and political spheres. This book focuses on a sample of developing countries from Asia and Latin America that experienced an economic and democratic transition during the period 1990 2004. Using a unique dataset the authors show that tax revenue is higher in more democratic regimes, consistent with the standard view that democracies have to satisfy the redistributive needs of the electorate. They also find that a second relationship between the level of democracy and the composition of taxes (mainly direct versus indirect) is much harder to predict. However, a comparison with new EU member states suggests that more mature democracies are associated with higher levels of direct tax. This unique book in a relatively under-researched subject area will prove essential reading for academics, researchers and practitioners focusing on political economy, public finance and the economics of taxation.

Download or read book The Sweat of Their Brow A History of Work in Latin America written by David McCreery and published by Routledge. This book was released on 2016-07-01 with total page 221 pages. Available in PDF, EPUB and Kindle. Book excerpt: Throughout Latin America's history the world of work has been linked to race, class, and gender within the larger framework of changing social, political, and economic circumstances both in the region and abroad. In this compelling narrative, David McCreery situates the work experience in Latin America's broader history. Rather than organizing the coverage by forms of work, he proceeds chronologically, breaking 500 years of history into five periods: Encounter and Accommodation, 1480 -- 1550; The Colonial System, 1550 -- 1750; Cities and Towns, 1750 -- 1850; Export Economies, 1850 -- 1930; Work in Modern Latin America, 1930 -- the Present.Within each period, McCreery discusses the chief economic, political, and social characteristics as they relate to work, identifying both continuities and discontinuities from each preceding period. Specific topics studied range from the encomienda, the enslaving of Indians in Spanish America, the introduction of Black African slaves, labor in mining, agricultural labor, urban and domestic labor, women and work, peasant economies, industrial labor, to the maquilas and more.