More than Revenue

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106,99 

Taxation as a Development Tool

ISBN: 1137294833
ISBN 13: 9781137294838
Verlag: Springer Verlag GmbH
Umfang: xxvii, 307 S.
Erscheinungsdatum: 22.04.2013
Weitere Autoren: Inter-American Development Bank/Corbacho, Ana/Cibils, Vicente Fretes et al
Auflage: 1/2013
Produktform: Gebunden/Hardback
Einband: Gebunden

COMPREHENSIVE: Acknowledges that in taxation, as in other economic aspects, the LAC region is very diverse and that there are no one-size-fits-all prescriptions. As such, the book focuses on aspects of taxation that apply to a number of countries in the regionHOT TOPIC: Taxation is heavily discussed both in academia and in the general mediaPRESCRIPTIVE: Offers real-world solutions, including the strengthening of PITs through the adoption of a dual rate structure; broadening the VAT base; reducing tax expenditures, with a view to promoting domestic and FDI; eliminating energy subsidies and considering the introduction or increase in environmental taxes; revising revenue assignments to regional governments, with a view to reducing their dependence on central government transfers; promoting and assisting efforts by local governments to improve the collection of property taxes; and reforming especially distortive sub-national taxes

Artikelnummer: 9054212 Kategorie:

Beschreibung

This exciting new volume provides an up-to-date overview of the current state of taxation in the Latin America and Caribbean (LAC) region, its main reform needs, and possible reform strategies that take into account the likely economic, institutional, and political constraints on the reform process.

Autorenporträt

Ana Corbacho is the Sector Economic Advisor for the Institutions in Development Sector at the Inter-American Development Bank (IDB). Prior to joining the IDB in 2010, she was at the International Monetary Fund where she began as a desk economist for Bulgaria and a fiscal economist for Honduras. She quickly rose through the Fiscal Affairs Department and was eventually named Deputy Division Chief of the Western Hemisphere Department. Her areas of expertise include macroeconomic and fiscal policy analysis, fiscal institutions and public infrastructure financing, and household survey analysis, poverty and income distribution. Ms. Corbacho, an Argentine native, holds a Ph.D. in Economics from Columbia University, a master of philosophy in Economics from Columbia and a licentiate in Economics (summa cum laude) from the Universidad de San Andres in Argentina. She has received numerous honors and fellowships including merit scholarships as the Columbia University President's Fellow, Public P

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