Title Central American tax reform : trends and possibilities / Janet Stotsky and Asegedech WoldeMariam

Published [Washington, D.C.] : International Monetary Fund, ©2002

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Description 1 online resource (41 pages) : illustrations Series IMF working paper, 2227-8885 ; WP/02/227 IMF working paper ; WP/02/227. 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 Notes Cover title "December 2002"--Page 1 Bibliography Includes bibliographical references (page 41) Notes At head of title: Fiscal Affairs Department 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 English digitized 2010 HathiTrust Digital Library committed to preserve pda MiAaHDL Print version record Subject Taxation -- Central America Fiscal policy -- Central America Excise tax -- Central America Income tax -- Central America Value-added tax -- Central America Finance, Public -- Central America Excise tax Finance, Public Fiscal policy Income tax Taxation Value-added tax Central America Form Electronic book Author Asegedech WoldeMariam International Monetary Fund. Fiscal Affairs Department. ISBN 1283516780 9781283516785 9781451920024 1451920024 1462301223 9781462301225 1452726825 9781452726823 9786613829238 6613829234

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