|
|
|
|
Author/Editor:
|
Stotsky, Janet Gale ; WoldeMariam, Asegedech
|
|
|
|
|
|
Publication Date:
|
December 01, 2002
|
|
|
|
Electronic Access:
|
Free Full text
(PDF file size is 1,300KB).
Use the free
Adobe Acrobat Reader
to view this PDF file
|
|
|
Disclaimer: This Working Paper should not be reported as representing the views of the IMF.
The views expressed in this Working Paper are those of the author(s) and do not necessarily represent those of the IMF or IMF policy. Working Papers describe research in progress by the author(s) and are published to elicit comments and to further debate
|
|
|
|
|
Summary:
Central American tax systems are modern in their orientation, though there remains scope for beneficial reform. Value-added taxes are the mainstay of collections, but their performance varies. Income and property taxes remain relatively underused and should apply to higher income taxpayers more comprehensively. Tax reform needs to be mindful of global competition. Continuing improvement in administrative performance is also essential.
|
|
|
|
|
|
|
|
Series:
|
Working Paper No. 02/227
|
|
|
|
|
|
Subject(s):
|
Tax reforms | Costa Rica | Dominican Republic | El Salvador | Guatemala | Honduras | Nicaragua | Panama | Tax administration | Value added tax
|
|
|
Author's Keyword(s):
|
Tax reform | Central America |
|
|
|
|
|
|
|
|
