More than Revenue: Taxation as a Development Tool

✍ Scribed by Ana Corbacho PhD in Economics, Vicente Fretes Cibils PhD in Economics, Eduardo Lora MSc in Economics (eds.)

• Publisher: Palgrave Macmillan US
• Year: 2013
• Tongue: English
• Leaves: 320
• Edition: 1
• Category: Library

✦ Synopsis

This exciting new volume 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.

✦ Table of Contents

Front Matter....Pages i-xxvii
Front Matter....Pages 1-1
Undressing the Myths....Pages 3-26
The Politics of Taxation....Pages 27-48
Tax Systems for a Smooth Ride....Pages 49-64
Beware of Informality....Pages 65-78
Local Taxes for Local Development....Pages 79-97
Making the Most of Tax Administration....Pages 99-111
Front Matter....Pages 113-113
Personal Income Tax: An Empty Shell....Pages 115-133
Corporate Income Tax: The Art of Competing for Investment and Increasing Revenue....Pages 135-157
Value Added Tax: Let It Be....Pages 159-175
Taxing Commodities with the Future in Mind....Pages 177-194
Protecting Goods by Taxing “Bads”....Pages 195-219
Heterodox Taxes: The Good, the Bad, and the Ugly....Pages 221-243
Front Matter....Pages 245-245
Growing a Reform Agenda....Pages 247-255
Back Matter....Pages 257-307

✦ Subjects

Business Finance; Finance, general; Public Policy; Political Economy; Economic Policy; Public Finance