Central American Tax Reform [electronic resource] : Trends and Possibilities / Janet Gale Stotsky.
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TextSeries: IMF Working Papers; Working Paper ; No. 02/227Publication details: Washington, D.C. : International Monetary Fund, 2002Description: 1 online resource (41 p.)ISBN: 1451875428 :ISSN: 1018-5941Subject(s): Public Economics: General | Subsidies | Tax Rates | Tax Reform | Tax Revenue | Tax Structure | Dominican Republic | El Salvador | Guatemala | Nicaragua | PanamaAdditional physical formats: Print Version:: Central American Tax Reform : Trends and PossibilitiesOnline resources: IMF e-Library | IMF Book Store Abstract: 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.
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.
Description based on print version record.
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