Cover IMF Working Papers
Central American Tax Reform: Trends and Possibilities
Author: Ms. Janet Gale Stotsky and Ms. Asegedech WoldeMariam
Series:
IMF Working Papers
Volume/Issue:
Volume 2002: Issue 227
Language:
English
Publication Date:
01 Dec 2002
DOI:
https://0-doi-org.library.svsu.edu/10.5089/9781451875423.001
ISBN:
9781451875423
ISSN:
1018-5941
Pages:
41
Keywords:
WP; tax rate; tax revenue; revenue productivity; tax burden; Tax Reform; Central America; personal income; flat rate; VAT revenue productivity; enterprise income tax tax rate; taxable income; enterprise income tax productivity; Income tax systems; Income and capital gains taxes; Personal income tax; Corporate income tax; Global
Legal-disclaimer:
IMF Working Papers describe research in progress by the author(s) and are published to elicit comments and to encourage debate. The views expressed in IMF Working Papers are those of the author(s) and do not necessarily represent the views of the IMF, its Executive Board, or IMF management.
Download PDF (1.1 MB) Download Epub
Central American tax systems are modern in their orientation, though there remains scope for beneficial reform. Value-added taxes are the mainstay of collections, but their performance varies. Income and property taxes remain relatively underused and should apply to higher income taxpayers more comprehensively. Tax reform needs to be mindful of global competition. Continuing improvement in administrative performance is also essential.
Cover IMF Working Papers
IMF Working Papers
ISSN:
1018-5941
Publisher:
International Monetary Fund