Revisiting Personal Income Tax In Latin America
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| Author | : Alberto Barreix |
| Publisher | : |
| Total Pages | : |
| Release | : 2017 |
| Genre | : Development |
| ISBN | : |
Download Revisiting Personal Income Tax in Latin America Book in PDF, Epub and Kindle
Abstract: This study documents the process through which standard tax reliefs and tax allowances reduce the taxable base of the Personal Income Tax (PIT) in Latin American countries by using the models developed in Taxing Wages in Latin America and the Caribbean 2016. The theoretical estimations on the personal income tax are complemented with data from the tax administrations. The study finds that the PIT is progressive, but only paid by a small proportion of formal high-wage earning individuals. On average, more than 80% of the PIT is paid by the richest ten per cent of the population but at average effective rates below the region's average statutory minimum tax schedule rate. The combination of these factors results in the PIT having a scant revenue-raising capacity and a meagre impact on income redistribution
| Author | : Jorge Atria |
| Publisher | : Springer |
| Total Pages | : 279 |
| Release | : 2017-11-22 |
| Genre | : Political Science |
| ISBN | : 3319601199 |
Download Rethinking Taxation in Latin America Book in PDF, Epub and Kindle
This study of taxation in Latin America takes a novel approach to the subject, using a framework that posits three dimensions for studying taxes—historical, relational, and transnational. The book argues that: first, taxation should be understood as a relational concept and tax systems as a function of a strategic nexus between the state and society; second, that any analysis of tax systems across Latin America needs to take historical legacies of national tax systems into account; and finally, that transnational phenomena have significant implications for tax regime dynamics in Latin America. The essays included provide diverse and representative insights for a new understanding of taxation in Latin America and highlight the bottlenecks to the development of sustainable tax systems in the region, exploring new links between academic research and policy-making.
| Author | : Mr.Parthasarathi Shome |
| Publisher | : International Monetary Fund |
| Total Pages | : 34 |
| Release | : 1999-02-01 |
| Genre | : Business & Economics |
| ISBN | : 1451843720 |
Download Taxation in Latin America Book in PDF, Epub and Kindle
From the mid-1980s to early 1990s, Latin American tax policy provided rich lessons for other reforming countries. Meaningful innovations led also to perceptible revenue gains. Later in the 1990s, tax policies began to drift. Shining examples of fundamental reform seemed to lose their luster. Revenue in terms of GDP also stagnated, partly reflecting over-reliance on consumption taxes and neglect of taxable capacity on incomes. The stagnation has been exacerbated by excessively simplified administrative practices. Based on these developments and on the limited taxability of internationally mobile capital, the paper anticipates a likely tax structure for the new century.
| Author | : Santiago Acosta-Ormaechea |
| Publisher | : International Monetary Fund |
| Total Pages | : 41 |
| Release | : 2022-01-21 |
| Genre | : |
| ISBN | : 1616358297 |
Download Tax Policy for Inclusive Growth in Latin America and the Caribbean Book in PDF, Epub and Kindle
Tax Policy for Inclusive Growth in Latin America and the Caribbean
| Author | : OECD |
| Publisher | : OECD Publishing |
| Total Pages | : 256 |
| Release | : 2018-04-09 |
| Genre | : |
| ISBN | : 926428883X |
Download Latin American Economic Outlook 2018 Rethinking Institutions for Development Book in PDF, Epub and Kindle
The Latin American Economic Outlook 2018: Rethinking Institutions for Development focuses on how institutions can underpin the foundations of a long period of sustained and inclusive growth and increased well-being. The report begins with an overview of the main macroeconomic challenges ...
| Author | : OECD |
| Publisher | : OECD Publishing |
| Total Pages | : 170 |
| Release | : 2009-10-12 |
| Genre | : |
| ISBN | : 9264024743 |
Download OECD Tax Policy Studies Taxation of SMEs Key Issues and Policy Considerations Book in PDF, Epub and Kindle
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.
| Author | : Mr.Santiago Acosta Ormaechea |
| Publisher | : International Monetary Fund |
| Total Pages | : 36 |
| Release | : 2012-10-26 |
| Genre | : Business & Economics |
| ISBN | : 161635917X |
Download Tax Composition and Growth Book in PDF, Epub and Kindle
We investigate the relation between changes in tax composition and long-run economic growth using a new dataset covering a broad cross-section of countries with different income levels. We specifically consider 69 countries with at least 20 years of observations on total tax revenue during the period 1970-2009—21 high-income, 23 middle-income and 25 low-income countries. To our knowledge this is the most comprehensive and up-to-date dataset on tax composition and growth. We find that increasing income taxes while reducing consumption and property taxes is associated with slower growth over the long run. We also find that: (1) among income taxes, social security contributions and personal income taxes have a stronger negative association with growth than corporate income taxes; (2) a shift from income taxes to property taxes has a strong positive association with growth; and (3) a reduction in income taxes while increasing value added and sales taxes is also associated with faster growth.
| Author | : William Francis Maloney |
| Publisher | : World Bank Publications |
| Total Pages | : 32 |
| Release | : 2003 |
| Genre | : Informal sector (Economics) |
| ISBN | : |
Download Informality Revisited Book in PDF, Epub and Kindle
The author develops a view of the informal sector in developing countries primarily as an unregulated micro-entrepreneurial sector and not as a disadvantaged residual of segmented labor markets. Drawing on recent work from Latin America, he offers alternative explanations for many of the characteristics of the informal sector customarily regarded as evidence of its inferiority.
| Author | : OECD |
| Publisher | : OECD Publishing |
| Total Pages | : 308 |
| Release | : 2018-03-27 |
| Genre | : |
| ISBN | : 9264292233 |
Download Revenue Statistics in Latin America and the Caribbean 2018 Book in PDF, Epub and Kindle
Revenue Statistics in Latin America and the Caribbean 2018 compiles comparable tax revenue statistics for 25 Latin American and Caribbean economies, the majority of which are not OECD member countries. The publication is based on the OECD Revenue Statistics database.
| Author | : OECD |
| Publisher | : OECD Publishing |
| Total Pages | : 208 |
| Release | : 2024-05-07 |
| Genre | : |
| ISBN | : 9264365265 |
Download Revenue Statistics in Latin America and the Caribbean 2024 Book in PDF, Epub and Kindle
This report compiles comparable tax revenue statistics over the period 1990-2022 for 27 Latin American and Caribbean (LAC) countries. It provides harmonised data on the level and structure of tax revenues based on the OECD classification of taxes, thereby enabling comparison of national tax systems on a consistent basis, both across the region and with other economies globally. The report includes two special features: one examines fiscal revenues from non-renewable natural resources in the LAC region in 2022 and 2023, while the second calculates equivalent fiscal pressure in the LAC region. The publication is jointly undertaken by the OECD Centre for Tax Policy and Administration, the OECD Development Centre, the Inter-American Center of Tax Administrations (CIAT), the Economic Commission for Latin America and the Caribbean (UN-ECLAC), and the Inter-American Development Bank (IDB).
