| Description |
1 online resource (33 pages) : illustrations |
| Series |
IMF working paper, 2227-8885 ; WP/01/67 |
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IMF working paper ; WP/01/67.
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| Summary |
In the last 13 years, a number of Latin American countries have resorted to the use of new financial transactions taxes in order to raise revenue. These taxes have been imposed on banking transactions, mainly on debits. First introduced in Argentina in 1983, this type of tax was reintroduced there in 1988 and 2001, and implemented in Peru (1989), Brazil (1994 and 1997), Venezuela (1994 and 1998), Colombia (1998), and Ecuador (1999) (Figure 1). These taxes can be seen in the context of a larger spectrum of "financial transactions taxes," the provenance of which stems back hundreds of years to documentary stamp duties in Europe, and includes more modern securities transfer taxes as well as theoretical "Tobin" type taxes on currency exchanges.2 This paper will not, however, look at financial transactions taxes in general,3 but will focus more narrowly on domestic, revenue-oriented, bank debit taxes in the context of Latin America.4 |
| Bibliography |
Includes bibliographical references (page 33) |
| Notes |
Master and use copy. Digital master created according to Benchmark for Faithful Digital Reproductions of Monographs and Serials, Version 1. Digital Library Federation, December 2002. http://purl.oclc.org/DLF/benchrepro0212 MiAaHDL |
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English |
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digitized 2010 HathiTrust Digital Library committed to preserve pda MiAaHDL |
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Print version record |
| Subject |
Banks and banking -- Latin America
|
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Taxation -- Latin America
|
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Banks and banking
|
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Taxation
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Latin America
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| Form |
Electronic book
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| Author |
Ebrill, Liam P
|
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Summers, Victoria P
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International Monetary Fund. Fiscal Affairs Department.
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| ISBN |
1451895437 |
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9781451895438 |
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128160139X |
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9781281601391 |
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1462369170 |
|
9781462369171 |
|
1452755310 |
|
9781452755311 |
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9786613782083 |
|
6613782084 |
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9781451848908 |
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1451848900 |
|
