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International Monetary Fund. Fiscal Affairs Dept.
The topics discussed in this report are tax regimes for small taxpayers (Chapter II) and the tax treatment of special economic zones (Chapter III). Although these aspects of the tax system have little direct effect on public finances, they affect many people and how those people make decisions or impact the positioning of certain regions relative to the rest of the country. Both are of social and political scope that is disproportionate to their magnitude of tax revenue collection, which is why their design must remain focused in its most strategic sense.
International Monetary Fund. Fiscal Affairs Dept.

–2018 average) 6. Net Foreign Direct Investment Flows (2010–2018 average) 7. Export Concentration Index (1995–2018 average) 8. SEZ Tax Expenditure in Selected Countries (2017) TABLES 1. Common Characteristics of SME Regimes in Latin America (2019) 2. Tax Regimes for Business Income (2018) 3. VAT Thresholds and Their Characteristics in OECD Countries 4. Thresholds and Tax Collection by Regime Type 5. Tax Collection Impact of Proposed Regime 6. SEZ Investment, Exports, and Imports (2018) APPENDICES I. Simplified Regimes in Latin America II. Simplified

International Monetary Fund. Fiscal Affairs Dept.

measuring tax expenditure, could very much be artificially reduced. Given all of the above, expanding the use of SEZs to increase investment in Peru does not seem very intuitive, 95 as it poses the risk of having no greater effect in achieving their objective (because they would possibly capture a high proportion of investments that would be made anyway) and, at the same time, jeopardizing the scarce tax collection. Figure 8. SEZ Tax Expenditure in Selected Countries (2017) Source: Prepared by the mission with data from country tax expenditure reports, CIAT