Central American Tax Reform : Trends and Possibilities

Author/Editor:

Asegedech WoldeMariam ; Janet Gale Stotsky

Publication Date:

December 1, 2002

Electronic Access:

Free Full text (PDF file size is 1300 KB).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:

English

Publication Date:

December 1, 2002

ISBN/ISSN:

9781451875423/1018-5941

Stock No:

WPIEA2272002

Price:

$15.00 (Academic Rate:$15.00)

Format:

Paper

Pages:

41

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