Tax Systems and Tax Reforms in Latin America: Coubtry Studies and General Issues
Munich Personal RePEc Archive Tax systems and tax reforms in Latin America: coubtry studies and general issues. Benardi, Luigi and Profeta, Paola and Marenzi, Anna and Scabrosetti, Simona Italian society of public economics, Department of public and environmental economics - University of Pavia, Italy 20 June 2008 Online at https://mpra.ub.uni-muenchen.de/9250/ MPRA Paper No. 9250, posted 16 Sep 2009 19:41 UTC WORKI NG PAPER No 587 March 2007 TAX SYSTEMS AND TAX REFORMS IN LATIN AMERICA Edited by LUIGI BERNARDI, ALBERTO BARREIX, ANNA MARENZI AND PAOLA PROFETA JEL Classification Numbers: H2 Keywords: Tax Systems, Tax Reform, Latin America società italiana di economia pubblica dipartimento di economia pubblica e territoriale – università di Pavia Countries Studies of Tax Systems and Tax Reforms in Latin America CONTENTS 1. ARGENTINA by Martin Bès 2. BRAZIL by José Roberto Afonso and Rafael Barroso 3. CHILE by Matteo Cominetta 4. COLOMBIA by Luigi Bernardi, Laura Fumagalli and Elena Fumagalli 5. COSTA RICA by Jorge Cornick, Eric Thompson and Adrian Torrealba 6. MEXICO by Daniel Alvarez 7. PARAGUAY by Caterina Ferrario 8. URUGUAY by Alberto Barreix and Jerónimo Roca 1. ARGENTINA by Martin Bès Inter- American Development Bank - Washington Abstract This paper is part of a wider research on “Tax Systems and Tax Reforms in Latin Amer- ica”, carried on at the Department of Public Economics of the University of Pavia, under the direction of L. Bernardi, A. Barreix, A. Marenzi and P. Profeta, and the supervision of V. Tanzi. This paper reviews Argentina’s tax system. After a general introduction, the second section describes the reforms of the tax system that took place between 1990 and 2005.
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