Now showing items 1-10 of 477
A new tax technology: the Brazilian experience with a general bank transactions tax
(Academic Journals, 2010-06-10)
This is a statement paper about tax reform. It tries to point to new trends in the world economy and to its consequences for tax practitioners’, taxpayers and tax administrators. Its main conclusion is that the world needs ...
The Chilean tax reform of 1990: a success story
([Editor no identificado], 2014)
Fiscal policy and tax reform in the Caribbean
The Political Economics of Tax Reform in Chile
(Routledge Journals, Taylor & Francis, 2015)
This paper explores the political economy at the time of the 2012 tax reform, which paved the way for a radical tax increase in 2014. Both were an explicit response to demands to improve public education. As opposed to ...