The Political Economy of Taxation in Latin America

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Author :
Publisher : Cambridge University Press
ISBN 13 : 1108474578
Total Pages : 285 pages
Book Rating : 4.1/5 (84 download)

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Book Synopsis The Political Economy of Taxation in Latin America by : Gustavo Flores-Macias

Download or read book The Political Economy of Taxation in Latin America written by Gustavo Flores-Macias and published by Cambridge University Press. This book was released on 2019-06-27 with total page 285 pages. Available in PDF, EPUB and Kindle. Book excerpt: Offers a comprehensive, region-wide analysis of the politics of taxation in Latin America to make reforms politically palatable and sustainable.

Taxing Wages in Latin America and the Caribbean 2016

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Author :
Publisher : OECD
ISBN 13 : 926426504X
Total Pages : 329 pages
Book Rating : 4.2/5 (642 download)

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Book Synopsis Taxing Wages in Latin America and the Caribbean 2016 by : Collectif

Download or read book Taxing Wages in Latin America and the Caribbean 2016 written by Collectif and published by OECD. This book was released on 2016-09-26 with total page 329 pages. Available in PDF, EPUB and Kindle. Book excerpt: This new high profile report provides details of taxes paid on wages in twenty economies in Latin America and the Caribbean. It covers: personal income taxes and social security contributions paid by employees; social security contributions and payroll taxes paid by employers; cash benefits received by in-work families. It illustrates how these taxes and benefits are calculated in each member country and examines how they impact on household incomes. The results also enable quantitative cross-country comparisons of labour cost levels and the overall tax and benefit position of single persons and families on different levels of earnings. The publication shows the amounts of taxes and social security contributions levied and cash benefits received for eight different family types which vary by a combination of household composition and household type. It also presents the resulting average and marginal tax rates (i.e. the tax burden). Average tax rates show that part of gross wage earnings or total labour costs which is taken in tax and social security contributions (both before and after cash benefits). Marginal tax rates show the part of a small increase of gross earnings or total labour costs that is paid in these levies. The data presented can be used in academic research and to analyse tax, social and economic policies in Latin America and the Caribbean.

Electronic Invoicing in Latin America

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Author :
Publisher : Inter-American Development Bank
ISBN 13 :
Total Pages : 75 pages
Book Rating : 4./5 ( download)

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Book Synopsis Electronic Invoicing in Latin America by : Alberto Daniel Barreix

Download or read book Electronic Invoicing in Latin America written by Alberto Daniel Barreix and published by Inter-American Development Bank. This book was released on 2018-03-21 with total page 75 pages. Available in PDF, EPUB and Kindle. Book excerpt: The electronic invoicing (EI) of taxes is one of Latin America’s contributions to international taxation in support of the fight against evasion, global efforts towards tax transparency, and the digitization of tax administrations (TAs). Initially, EI was conceived as an instrument of documentary control over the invoicing process, so as to avert both the omission of sales and the inclusion of false purchases. The original idea was extended to other areas of tax control, such as payroll, goods in transit, and new services such as factoring. To some extent, EI can be regarded as the start of the process of digitizing the TAs in the broad sense. This publication addresses the pioneering experience of EI in Latin America, from its implementation to its extensions and impact on tax collection.

Property Threats and the Politics of Anti-Statism

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Publisher : Cambridge University Press
ISBN 13 : 1108830854
Total Pages : 333 pages
Book Rating : 4.1/5 (88 download)

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Book Synopsis Property Threats and the Politics of Anti-Statism by : Gabriel Ondetti

Download or read book Property Threats and the Politics of Anti-Statism written by Gabriel Ondetti and published by Cambridge University Press. This book was released on 2021-01-28 with total page 333 pages. Available in PDF, EPUB and Kindle. Book excerpt: Contemporary tax burden differences in Latin America are a function of historical threats to private property.

Tax Evasion and the Rule of Law in Latin America

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Author :
Publisher : Penn State Press
ISBN 13 : 0271058811
Total Pages : 280 pages
Book Rating : 4.2/5 (71 download)

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Book Synopsis Tax Evasion and the Rule of Law in Latin America by : Marcelo Bergman

Download or read book Tax Evasion and the Rule of Law in Latin America written by Marcelo Bergman and published by Penn State Press. This book was released on 2015-08-26 with total page 280 pages. Available in PDF, EPUB and Kindle. Book excerpt: Few tasks are as crucial for the future of democracy in Latin America—and, indeed, in other underdeveloped areas of the world—as strengthening the rule of law and reforming the system of taxation. In this book, Marcelo Bergman shows how success in getting citizens to pay their taxes is related intimately to the social norms that undergird the rule of law. The threat of legal sanctions is itself insufficient to motivate compliance, he argues. That kind of deterrence works best when citizens already have other reasons to want to comply, based on their beliefs about what is fair and about how their fellow citizens are behaving. The problem of "free riding," which arises when cheaters can count on enough suckers to pay their taxes so they can avoid doing so and still benefit from the government’s supply of public goods, cannot be reversed just by stringent law, because the success of governmental enforcement ultimately depends on the social equilibrium that predominates in each country. Culture and state effectiveness are inherently linked. Using a wealth of new data drawn from his own multidimensional research involving game theory, statistical models, surveys, and simulations, Bergman compares Argentina and Chile to show how, in two societies that otherwise share much in common, the differing traditions of rule of law explain why so many citizens evade paying taxes in Argentina—and why, in Chile, most citizens comply with the law. In the concluding chapter, he draws implications for public policy from the empirical findings and generalizes his argument to other societies in Africa, Asia, and Eastern Europe.

Tax Systems and Tax Reforms in Latin America

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Author :
Publisher : Routledge
ISBN 13 : 1134068085
Total Pages : 337 pages
Book Rating : 4.1/5 (34 download)

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Book Synopsis Tax Systems and Tax Reforms in Latin America by : Luigi Bernardi

Download or read book Tax Systems and Tax Reforms in Latin America written by Luigi Bernardi and published by Routledge. This book was released on 2007-12-24 with total page 337 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book provides a comprehensive analysis of tax systems and tax reforms in a number of Latin American countries since the early 1990‘s, 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 mai

OECD Tax Policy Studies Taxation of SMEs Key Issues and Policy Considerations

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Publisher : OECD Publishing
ISBN 13 : 9264024743
Total Pages : 170 pages
Book Rating : 4.2/5 (64 download)

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Book Synopsis OECD Tax Policy Studies Taxation of SMEs Key Issues and Policy Considerations by : OECD

Download or read book OECD Tax Policy Studies Taxation of SMEs Key Issues and Policy Considerations written by OECD and published by OECD Publishing. This book was released on 2009-10-12 with total page 170 pages. Available in PDF, EPUB and Kindle. Book excerpt: This publication examines the taxation of SMEs in OECD countries and covers a broad range of SME taxation issues, including possible effects of taxation on the creation and growth of SMEs, and considerations arising from a relatively high compliance burden.

Private Wealth and Public Revenue

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Publisher : Cambridge University Press
ISBN 13 : 1107088372
Total Pages : 365 pages
Book Rating : 4.1/5 (7 download)

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Book Synopsis Private Wealth and Public Revenue by : Tasha Fairfield

Download or read book Private Wealth and Public Revenue written by Tasha Fairfield and published by Cambridge University Press. This book was released on 2015-03-05 with total page 365 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book identifies sources of power that help business and economic elites influence policy decisions.

Latin American Economic Outlook 2019 Development in Transition

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Publisher : OECD Publishing
ISBN 13 : 9264313761
Total Pages : 234 pages
Book Rating : 4.2/5 (643 download)

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Book Synopsis Latin American Economic Outlook 2019 Development in Transition by : OECD

Download or read book Latin American Economic Outlook 2019 Development in Transition written by OECD and published by OECD Publishing. This book was released on 2019-09-27 with total page 234 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Latin American Economic Outlook 2019: Development in Transition (LEO 2019) presents a fresh analytical approach in the region. It assesses four development traps relating to productivity, social vulnerability, institutions and the environment.

Taxation in Latin America

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Author :
Publisher :
ISBN 13 :
Total Pages : pages
Book Rating : 4.:/5 (833 download)

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Book Synopsis Taxation in Latin America by : Pedro Massone Parodi

Download or read book Taxation in Latin America written by Pedro Massone Parodi and published by . This book was released on 1979 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:

Implementing Value Capture in Latin America

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Author :
Publisher : Lincoln Inst of Land Policy
ISBN 13 : 9781558442849
Total Pages : 68 pages
Book Rating : 4.4/5 (428 download)

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Book Synopsis Implementing Value Capture in Latin America by : Martim Oscar Smolka

Download or read book Implementing Value Capture in Latin America written by Martim Oscar Smolka and published by Lincoln Inst of Land Policy. This book was released on 2013 with total page 68 pages. Available in PDF, EPUB and Kindle. Book excerpt: The report examines a variety of specific instruments and applications in municipalities throughout the region under three categories: property taxation and betterment contributions; exactions and other direct negotiations for charges for building rights or the transfer of development rights; and large-scale approaches such as development of public land through privatization or acquisition, land readjustment, and public auctions of bonds for purchasing building rights. It concludes with a summary of lessons learned and recommends steps that can be taken in three spheres: Learn from Implementation Experiences Increase Knowledge about Theory and Practice Promote Greater Public Understanding and Participation

Fiscal Redistribution and Income Inequality in Latin America

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Author :
Publisher : World Bank Publications
ISBN 13 :
Total Pages : 31 pages
Book Rating : 4./5 ( download)

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Book Synopsis Fiscal Redistribution and Income Inequality in Latin America by : Edwin Goni

Download or read book Fiscal Redistribution and Income Inequality in Latin America written by Edwin Goni and published by World Bank Publications. This book was released on 2008 with total page 31 pages. Available in PDF, EPUB and Kindle. Book excerpt: Abstract: Income inequality in Latin America ranks among the highest in the world. It can be traced back to the unequal distribution of assets (especially land and education) in the region. But the extent to which asset inequality translates into income inequality depends on the redistributive capacity of the state. This paper documents the performance of Latin American fiscal systems from the perspective of income redistribution using newly-available information on the incidence of taxes and transfers across the region. The findings indicate that: (i) the differences in income inequality before taxes and transfers between Latin America and Western Europe are much more modest than those after taxes and transfers; (ii) the key reason is that, in contrast with industrial countries, in most Latin American countries the fiscal system is of little help in reducing income inequality; and (iii) in countries where fiscal redistribution is significant, it is achieved mostly through transfers rather than taxes. These facts stress the need for fiscal reforms across the region to further the goal of social equity. However, different countries need to place different relative emphasis on raising tax collection, restructuring the tax system, and improving the targeting of expenditures.

Taxing Wages 2021

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Author :
Publisher : OECD Publishing
ISBN 13 : 9264438181
Total Pages : 651 pages
Book Rating : 4.2/5 (644 download)

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Book Synopsis Taxing Wages 2021 by : OECD

Download or read book Taxing Wages 2021 written by OECD and published by OECD Publishing. This book was released on 2021-04-29 with total page 651 pages. Available in PDF, EPUB and Kindle. Book excerpt: This annual publication provides details of taxes paid on wages in OECD countries. It covers personal income taxes and social security contributions paid by employees, social security contributions and payroll taxes paid by employers, and cash benefits received by workers. Taxing Wages 2021 includes a special feature entitled: “Impact of COVID-19 on the Tax Wedge in OECD Countries”.

Value Added Tax

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Author :
Publisher : International Monetary Fund
ISBN 13 : 9781557750129
Total Pages : 468 pages
Book Rating : 4.7/5 (51 download)

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Book Synopsis Value Added Tax by : Mr.Alan A. Tait

Download or read book Value Added Tax written by Mr.Alan A. Tait and published by International Monetary Fund. This book was released on 1988-06-15 with total page 468 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book, by Alan A. Tait, is an examination of VAT. It looks at problems and theoretical options and potential impacts, as well as detailing the practical aspects of implementing new tax structures. The author advances arguments for and against alternative policies and illustrates his study with international examples from Europe, Latin America, Asia, and the Pacific. He suggests that countries can learn from each other's experiencees with VAT.

The Costs of Inequality in Latin America

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Author :
Publisher : Bloomsbury Publishing
ISBN 13 : 1838606254
Total Pages : 217 pages
Book Rating : 4.8/5 (386 download)

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Book Synopsis The Costs of Inequality in Latin America by : Diego Sánchez-Ancochea

Download or read book The Costs of Inequality in Latin America written by Diego Sánchez-Ancochea and published by Bloomsbury Publishing. This book was released on 2020-12-10 with total page 217 pages. Available in PDF, EPUB and Kindle. Book excerpt: From the United States to the United Kingdom and from China to India, growing inequality has led to social discontent and the emergence of populist parties, also contributing to economic crises. We urgently need a better understanding of the roots and costs of these income gaps. The Costs of Inequality draws on the experience of Latin America, one of the most unequal regions of the world, to demonstrate how inequality has hampered economic growth, contributed to a lack of good jobs, weakened democracy, and led to social divisions and mistrust. In turn, low growth, exclusionary politics, violence and social mistrust have reinforced inequality, generating various vicious circles. Latin America thus provides a disturbing image of what the future may hold in other countries if we do not act quickly. It also provides some useful lessons on how to fight income concentration and build more equitable societies.

The Decline of Latin American Economies

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Author :
Publisher : University of Chicago Press
ISBN 13 : 0226185036
Total Pages : 427 pages
Book Rating : 4.2/5 (261 download)

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Book Synopsis The Decline of Latin American Economies by : Sebastian Edwards

Download or read book The Decline of Latin American Economies written by Sebastian Edwards and published by University of Chicago Press. This book was released on 2009-02-15 with total page 427 pages. Available in PDF, EPUB and Kindle. Book excerpt: Latin America’s economic performance is mediocre at best, despite abundant natural resources and flourishing neighbors to the north. The perplexing question of how some of the wealthiest nations in the world in the nineteenth century are now the most crisis-prone has long puzzled economists and historians. The Decline of Latin American Economies examines the reality behind the struggling economies of Argentina, Chile, and Mexico. A distinguished panel of experts argues here that slow growth, rampant protectionism, and rising inflation plagued Latin America for years, where corrupt institutions and political unrest undermined the financial outlook of already besieged economies. Tracing Latin America’s growth and decline through two centuries, this volume illustrates how a once-prosperous continent now lags behind. Of interest to scholars and policymakers alike, it offers new insight into the relationship between political systems and economic development.

Contemporary State Building

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Publisher : Cambridge University Press
ISBN 13 : 1009089870
Total Pages : 221 pages
Book Rating : 4.0/5 (9 download)

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Book Synopsis Contemporary State Building by : Gustavo A. Flores-Macías

Download or read book Contemporary State Building written by Gustavo A. Flores-Macías and published by Cambridge University Press. This book was released on 2022-06-09 with total page 221 pages. Available in PDF, EPUB and Kindle. Book excerpt: If economic elites are notorious for circumventing tax obligations, how can institutionally weak governments get the wealthy to shoulder a greater tax burden? This book studies the factors behind the adoption of elite taxes for public safety purposes. Contrary to prominent explanations in the literature on the fiscal strengthening of the state – including the role of resource dependence and inequality – the book advances a theory of elite taxation that focuses on public safety crises as windows of opportunity and highlights the importance of business-government linkages to overcome mistrust toward government from corruption and lack of accountability. Based on evidence from across Latin America and rich case studies from experiences in Colombia, Costa Rica, El Salvador, and Mexico, the book provides scholars and policymakers with a blueprint for contemporary state-building efforts in the developing world.