Central American Tax Reform: Trends and Possibilities

Author/Editor: Stotsky, Janet Gale ; WoldeMariam, Asegedech
Publication Date: December 01, 2002
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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
Publication Date: December 01, 2002
ISBN/ISSN: 1934-7073 Format: Paper
Stock No: WPIEA2272002 Pages: 41
US$15.00 (Academic Rate:
US$15.00 )
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