Fiscal Panorama of Latin America and the Caribbean 2013: tax reform and renewal of the fiscal covenant
Includes bibliography
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| Lenguaje: | English |
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ECLAC
2014
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| Acceso en línea: | http://hdl.handle.net/11362/3101 |
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oai-11362-31012020-09-29T13:55:01Z Fiscal Panorama of Latin America and the Caribbean 2013: tax reform and renewal of the fiscal covenant NU. CEPAL POLITICA FISCAL TRIBUTACION IMPUESTO AL VALOR AGREGADO IMPUESTO A LA RENTA IMPUESTO A LA PROPIEDAD ADMINISTRACION PUBLICA FISCAL POLICY TAXATION VALUE ADDED TAX INCOME TAX PROPERTY TAX PUBLIC ADMINISTRATION Includes bibliography Spanish version available This study provides an up-to-date overview of taxation in Latin America and the Caribbean —analysing the share of tax revenue in the total income of public sectors across the region, and the importance of levies charged on the exploitation of natural resources, value added tax (VAT), income tax, taxes on capital, and revenues raised by subnational governments. The analysis also describes the key tax reforms introduced in the region over the last five years. A second part of this document sets out a reciprocity-based policy framework through which to investigate tax-policy issues. It identifies some of the determinants of taxation in individual countries and explains how inclusive and egalitarian reciprocity between citizens and the State can be eroded in practice in the region. Based on this overview, the recommendation is to strengthen reciprocity through policies that encourage the formalization of employment, institutional strengthening and equality, as foundations for a renewed fiscal covenant in the region. I. Main features of taxation in Latin America and the Caribbean .-- II. The quest for reciprocity as the political basis for tax reform in Latin America and the Caribbean. 2014-01-02T15:12:53Z 2014-01-02T15:12:53Z 2013-02 Texto Documento Completo http://hdl.handle.net/11362/3101 LC/L.3580 en Fiscal Panorama of Latin America and the Caribbean application/pdf AMERICA LATINA Y EL CARIBE LATIN AMERICA AND THE CARIBBEAN ECLAC |
| institution |
Cepal |
| collection |
Cepal |
| language |
English |
| topic |
POLITICA FISCAL TRIBUTACION IMPUESTO AL VALOR AGREGADO IMPUESTO A LA RENTA IMPUESTO A LA PROPIEDAD ADMINISTRACION PUBLICA FISCAL POLICY TAXATION VALUE ADDED TAX INCOME TAX PROPERTY TAX PUBLIC ADMINISTRATION |
| spellingShingle |
POLITICA FISCAL TRIBUTACION IMPUESTO AL VALOR AGREGADO IMPUESTO A LA RENTA IMPUESTO A LA PROPIEDAD ADMINISTRACION PUBLICA FISCAL POLICY TAXATION VALUE ADDED TAX INCOME TAX PROPERTY TAX PUBLIC ADMINISTRATION Fiscal Panorama of Latin America and the Caribbean 2013: tax reform and renewal of the fiscal covenant |
| description |
Includes bibliography |
| author2 |
NU. CEPAL |
| author_facet |
NU. CEPAL |
| format |
Texto |
| title |
Fiscal Panorama of Latin America and the Caribbean 2013: tax reform and renewal of the fiscal covenant |
| title_short |
Fiscal Panorama of Latin America and the Caribbean 2013: tax reform and renewal of the fiscal covenant |
| title_full |
Fiscal Panorama of Latin America and the Caribbean 2013: tax reform and renewal of the fiscal covenant |
| title_fullStr |
Fiscal Panorama of Latin America and the Caribbean 2013: tax reform and renewal of the fiscal covenant |
| title_full_unstemmed |
Fiscal Panorama of Latin America and the Caribbean 2013: tax reform and renewal of the fiscal covenant |
| title_sort |
fiscal panorama of latin america and the caribbean 2013: tax reform and renewal of the fiscal covenant |
| publisher |
ECLAC |
| publishDate |
2014 |
| url |
http://hdl.handle.net/11362/3101 |
| _version_ |
1718433976967757824 |