Tax Systems and Tax Reforms in Latin America

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 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 paramount importance and these issues are deeply analyzed in the book. A characteristic trait of the area is the proliferation of tax havens, particularly located in the Caribbean and in some other small islands, and the book provides an analysis of these havens and 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. The book presents an impressive array of hitherto difficult to source information which can be followed by the non-specialist reader. It is highly relevant to postgraduate courses concerning taxation, both at an empirical and a theoretical level, and will also be useful for International economic organizations, Tax research centers, Tax planning agencies and consultants.Bernardi, Luigi is the author of 'Tax Systems and Tax Reforms in Latin America', published 2008 under ISBN 9780415443364 and ISBN 0415443369.