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Tax Systems and Tax Reforms in Latin America
2007FOREWORD Tax systems and tax reforms in Latin America VITO TANZI, PART I A general picture of tax systems and tax reforms in Latin America, 1. Taxation structure and main tax policy issues JUAN CARLOS GoMEZ SABAINI and RICARDO MARTNER, 2. An outline of tax systems and tax reforms FRANCESCO FIGARI and LUCA GANDULLIA, 3.
A. BARREIX +3 more
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The Canadian Journal of Economics, 1988
Systems of business and personal taxation in most Western economies are not efficient. The paper discusses efficiency losses due to (1) tariffs and sales taxes; (2) the nonneutral treatment of business durable inputs; (3) differential rates of business income taxation; and (4) the taxation of interest.
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Systems of business and personal taxation in most Western economies are not efficient. The paper discusses efficiency losses due to (1) tariffs and sales taxes; (2) the nonneutral treatment of business durable inputs; (3) differential rates of business income taxation; and (4) the taxation of interest.
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Tax Reforms and Network Effects
SSRN Electronic Journal, 2022This paper investigates the effects of a tax reform that eliminates tax rate heterogeneity and cumulative taxation using a general equilibrium model with multiple sectors with market power. Industries are connected through input-output linkages, and changes in taxation are not confined within industries. We calibrate the model to Brazil, a country with
Delalibera, Bruno R. +3 more
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Journal of Policy Modeling, 1999
Abstract This paper takes the view that tax reforms in the form of a reshuffling of marginal tax rates are more appropriate policy recommendations than a whole-sale restructuring of a country's tax system. We adopted a simple model that yields simple and intuitive recommendations on the directions of such tax reforms.
LEUNG, Hing-Man, Toh, M. H., Low, L.
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Abstract This paper takes the view that tax reforms in the form of a reshuffling of marginal tax rates are more appropriate policy recommendations than a whole-sale restructuring of a country's tax system. We adopted a simple model that yields simple and intuitive recommendations on the directions of such tax reforms.
LEUNG, Hing-Man, Toh, M. H., Low, L.
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The Journal of the American Taxation Association, 2018
ABSTRACT The Tax Cuts and Jobs Act (TCJA), passed in 2017, represents the most comprehensive revision of the U.S. income tax since the Tax Reform Act of 1986 (TRA86). Although the TCJA shares many features with TRA86—corporate tax rate cuts, increasing the standard deduction, cutting back on deductions—it sharply differs in that it is ...
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ABSTRACT The Tax Cuts and Jobs Act (TCJA), passed in 2017, represents the most comprehensive revision of the U.S. income tax since the Tax Reform Act of 1986 (TRA86). Although the TCJA shares many features with TRA86—corporate tax rate cuts, increasing the standard deduction, cutting back on deductions—it sharply differs in that it is ...
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Tax Principles and Tariff-Tax Reforms [PDF]
FinanzArchiv, 2015 This paper develops a two-country general-equilibrium model to examine the welfare effect of tariff-tax reforms that fix the world price. We show that this reform improves welfare if a production tax is adjusted, but that it reduces welfare if a consumption tax is used. Moreover, this result is reversed in the export tax case.
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On the Political Economics of Tax Reforms [PDF]
SSRN Electronic Journal, 2011 There is often a gap between the prescriptions of an optimal tax system and actual tax systems, some of which can be neither efficient economically nor efficient at redistributing income. With a focus on personal income taxes, this paper reviews the political economics literature on tax systems and reforms to see whether political mechanisms allow us ...
Castanheira, Micael +2 more
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MEASURING THE IMPACT OF TAX REFORM [PDF]
National Tax Journal, 1996 This paper considers why so many questions about the economic effects of tax reforms remain unanswered, and draws implications for how economics can be used to evaluate and design tax changes.
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The ANNALS of the American Academy of Political and Social Science, 1961
Proposals for tax reform must be appraised against the subjective criteria of fairness and social policy regarding redistribution of income and wealth and the objec tive criteria of steady economic growth and administrative simplicity. Controversy over the individual income tax cen ters on the tax base and the rate structure.
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Proposals for tax reform must be appraised against the subjective criteria of fairness and social policy regarding redistribution of income and wealth and the objec tive criteria of steady economic growth and administrative simplicity. Controversy over the individual income tax cen ters on the tax base and the rate structure.
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2004
This comprehensive Handbook explores case studies of land and property taxation in 25 countries (five in each of five regions – OECD, central and eastern Europe, Asia, Africa, and Latin America), and focuses on the potential contributions of the property tax to the revenues of urban and rural governments and to more efficient land use.
Richard M. Bird, Enid Slack
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This comprehensive Handbook explores case studies of land and property taxation in 25 countries (five in each of five regions – OECD, central and eastern Europe, Asia, Africa, and Latin America), and focuses on the potential contributions of the property tax to the revenues of urban and rural governments and to more efficient land use.
Richard M. Bird, Enid Slack
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