MARC Record from marc_columbia

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035 $a(OCoLC)ocn243828313
035 $a(NNC)15072173
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049 $aZCUA
245 00 $aTax systems and tax reforms in Latin America /$cedited by Luigi Bernardi [and others] ; introduction by Vito Tanzi.
260 $aLondon ;$aNew York :$bRoutledge,$c2008.
300 $a1 online resource (xxii, 304 pages) :$billustrations
336 $atext$btxt$2rdacontent
337 $acomputer$bc$2rdamedia
338 $aonline resource$bcr$2rdacarrier
490 1 $aRoutledge international studies in money and banking ;$v45
504 $aIncludes bibliographical references and index.
505 0 $aTaxation structure and main tax policy issues / Juan Carlos Gómez Sabaini and Ricardo Martner -- An outline of tax systems and tax reforms / Francesco Figari and Luca Gandullia -- Political economy issues of taxation / Paola Profeta and Simona Scabrosetti -- Corporate tax systems and policies for attracting FDI / Giorgia Maffini and Anna Marenzi -- Fiscal havens in Latin America and the Caribbean / Jeffrey Owens and Alessandra Sanelli -- Argentina / Martin Bès -- Brazil / José Roberto Afonso and Rafael Barroso -- Chile / Matteo Cominetta -- Colombia / Luigi Bernardi, Elena Fumagalli, and Laura Fumagalli -- Costa Rica / Jorge Cornick, Eric Thompson, and Adrian Torrealba -- Mexico / Daniel Alvarez -- Paraguay / Caterina Ferrario -- Uruguay / Alberto Barreix and Jerónimo Roca.
588 0 $aPrint version record.
520 $aThis book provides a comprehensive analysis of tax systems and tax reforms in a number of Latin American countries since the early 1990s, including Argentina and Brazil, Costa Rica and Mexico, Paraguay, Colombia, Chile and Uruguay. The authors present and discuss tax systems from a broad quantitative and historical perspective and describe the main taxes existing in each country, presenting the details of their institutional features. The existing interactions between the economic structure, the corporate tax system and the attraction of FDI inflows are of great importance and these issues are analysed in the book. It also deals with the proliferation of tax havens located in the Caribbean and in some small islands and with the counteractions adopted by the OECD countries. Finally, the book investigates the political economy of Latin America's taxation, exploring why many of these countries have experienced a democratic transition but poor economic performances.
650 0 $aTaxation$zLatin America.
650 6 $aImpôt$zAmérique latine.
650 7 $aBUSINESS & ECONOMICS$xInternational$xTaxation.$2bisacsh
650 7 $aTaxation.$2fast$0(OCoLC)fst01143876
651 7 $aLatin America.$2fast$0(OCoLC)fst01245945
655 0 $aElectronic books.
655 4 $aElectronic books.
700 1 $aBernardi, L.$q(Luigi)
776 08 $iPrint version:$tTax systems and tax reforms in Latin America.$dLondon ; New York : Routledge, 2008$w(DLC) 2007026718
830 0 $aRoutledge international studies in money and banking ;$v45.
856 40 $uhttp://www.columbia.edu/cgi-bin/cul/resolve?clio15072173$zTaylor & Francis eBooks
852 8 $blweb$hEBOOKS