| 紀錄類型: |
書目-電子資源
: 單行本
|
| 副題名: |
taxation as a development tool |
| 合作者: |
CorbachoAna., |
| 其他團體作者: |
Palgrave Connect (Online service) |
| 出版地: |
New York |
| 出版者: |
Palgrave Macmillan; |
| 出版年: |
2013 |
| 面頁冊數: |
1 online resource. |
| 標題: |
Taxation - Latin America. - |
| 標題: |
Taxation - Caribbean Area. - |
| 標題: |
Fiscal policy - Latin America. - |
| 標題: |
Fiscal policy - Caribbean Area. - |
| 電子資源: |
http://www.palgraveconnect.com/doifinder/10.1057/9781137315977An electronic book accessible through the World Wide Web; click for information |
| 附註: |
Description based on print version record. |
| 摘要註: |
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. More importantly, Latin American policymakers still largely ignore the potential of taxation to contribute to other important development goals. Yet 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. In addition, the importance of efficiency in taxation has also been underestimated with a proliferation of inefficient ad hoc taxes such as those on bank transactions and exports. Governments have repeatedly missed the chance to influence consumption and production patterns by using taxes to effect relative price changes. "More than Revenue" aims to provide 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. |
| ISBN: |
9781137315977electronic bk. |
| ISBN: |
1137315970electronic bk. |
| 內容註: |
PART I: OVERVIEW PART II: GENERAL TOPICS Where We Are and How We Got Here: Stylized Facts of Taxation in LAC The Political Economy of Taxation and Tax Reforms Taxation and Stabilization Labor Effects of Taxation Sub-National Taxation Tax and Customs Administration: Progress to Date and Challenges Ahead PART III: SPECIFIC TAXES: CHALLENGES AND POLICY OPTIONS Personal Income Taxes Corporate Income Taxes Value-Added Taxes Non-Renewable Resource Revenues Environmental Taxes The Perils of Expediency. |