| Title: |
1 SOME PRINCIPLES OF TAXATION FOR LATIN AMERICA: LESSONS FROM THE USA AND EUROPEAN EXPERIENCES |
| Authors: |
Jel Code H; Robert W. Mcgee |
| Contributors: |
The Pennsylvania State University CiteSeerX Archives |
| Source: |
http://econwpa.wustl.edu:80/eps/pe/papers/9805/9805003.pdf. |
| Collection: |
CiteSeerX |
| Description: |
The countries of the world have public finance systems that can generally be broken down into three categories. Advanced western democracies (and Japan) have longestablished, often complex systems. Emerging economies such as those in Eastern Europe and China are in the process of moving from central planning to a market system, and are building their tax systems more or less from scratch, often basing them on western models. Other economies, such as some of the democracies in Latin America, have tax systems that are somewhere between the other two models. They may be long-established, and they may be based on the public finance system of the economically advanced economies, but they do not function in the same way as advanced systems. Collection is a problem, as is gathering the data necessary to determine tax liability. This paper outlines the major taxes and tax philosophies that advanced western economies have accepted and implemented and urges Latin American countries that are trying to make their public finance systems more "western " not to adopt |
| Document Type: |
text |
| File Description: |
application/pdf |
| Language: |
English |
| Relation: |
http://citeseerx.ist.psu.edu/viewdoc/summary?doi=10.1.1.203.3330; http://econwpa.wustl.edu:80/eps/pe/papers/9805/9805003.pdf |
| Availability: |
http://citeseerx.ist.psu.edu/viewdoc/summary?doi=10.1.1.203.3330; http://econwpa.wustl.edu:80/eps/pe/papers/9805/9805003.pdf |
| Rights: |
Metadata may be used without restrictions as long as the oai identifier remains attached to it. |
| Accession Number: |
edsbas.502BDF41 |
| Database: |
BASE |