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Central American Tax Reform: Trends and Possibilities

Author/Editor: Stotsky, Janet Gale | WoldeMariam, Asegedech
Authorized for Distribution: December 1, 2002
Electronic Access: Free Full Text (PDF file size is 1,332KB)
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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
 
English  
    Published:   December 1, 2002        
    ISBN/ISSN:   1934-7073   Format:   Paper
    Stock No:   WPIEA2272002   Pages:   41
    Price:   US$15.00
       
     
Please address any questions about this title to publications@imf.org.