The Guatemalan Tax Reform
Seiten
1996
Westview Press Inc (Verlag)
9780813389288 (ISBN)
Westview Press Inc (Verlag)
9780813389288 (ISBN)
- Titel ist leider vergriffen;
keine Neuauflage - Artikel merken
In 1992 the Guatemalan government introduced a comprehensive tax-reform programme. This concise volume presents analysis that supported the reform programme, and evaluates the first round of revenue and tax-burden effects.
Responding to a deepening economic crisis, serious structural problems with the tax system, a long and deep-seated opposition to even modest tax increases, and a weak tax administration, the Guatemalan government introduced a comprehensive tax reform program in 1992. In this concise volume, experts present analysis that supported the reform program and evaluate the first round of revenue and tax-burden effects. Responding to a deepening economic crisis, serious structural problems with the tax system, a long and deep-seated opposition to even modest tax increases, and a weak tax administration, the Guatemalan government introduced a comprehensive tax reform program in 1992. In this concise volume, Roy Bahl, Jorge Martinez-Vazquez, and Sally Wallace review the data that supported the creation of the reform program and evaluate the first round of revenues and tax-burden effects.Focusing their theoretical and empirical analysis on revenue yield impacts, on effects of relative prices and relative tax treatment of different types of companies, and on the distribution of tax burdens by income class, the authors factor in individual and company income taxes, value-added tax, taxes on international trade, and property tax.
In each case, they describe the existing tax system and evaluate it against the traditional norms; in addition, they analyze alternative structural reforms within the Guatemalan context.Comprehensive tax reforms in less developed countries are infrequent, and the Guatemalan experience provides a fascinating case study of how modern analytic techniques can be used by policymakers to formulate tax structure changes. The authors also draw contrasts with experiences in other countries and revisit many of the principles that have been laid down for guiding tax reforms in developing nations.
Responding to a deepening economic crisis, serious structural problems with the tax system, a long and deep-seated opposition to even modest tax increases, and a weak tax administration, the Guatemalan government introduced a comprehensive tax reform program in 1992. In this concise volume, experts present analysis that supported the reform program and evaluate the first round of revenue and tax-burden effects. Responding to a deepening economic crisis, serious structural problems with the tax system, a long and deep-seated opposition to even modest tax increases, and a weak tax administration, the Guatemalan government introduced a comprehensive tax reform program in 1992. In this concise volume, Roy Bahl, Jorge Martinez-Vazquez, and Sally Wallace review the data that supported the creation of the reform program and evaluate the first round of revenues and tax-burden effects.Focusing their theoretical and empirical analysis on revenue yield impacts, on effects of relative prices and relative tax treatment of different types of companies, and on the distribution of tax burdens by income class, the authors factor in individual and company income taxes, value-added tax, taxes on international trade, and property tax.
In each case, they describe the existing tax system and evaluate it against the traditional norms; in addition, they analyze alternative structural reforms within the Guatemalan context.Comprehensive tax reforms in less developed countries are infrequent, and the Guatemalan experience provides a fascinating case study of how modern analytic techniques can be used by policymakers to formulate tax structure changes. The authors also draw contrasts with experiences in other countries and revisit many of the principles that have been laid down for guiding tax reforms in developing nations.
Roy Bahl is professor of economics at Georgia State University, where he is also director of the Policy Research Center. Jorge Martinez-Vazquez is professor of economics and associate director of the Policy Research Center at Georgia State University, where Sally Wallace is assistant professor of economics. She is also senior associate at the Policy Research Center.
The Macroeconomic Setting for Tax Reform; Performance of the Pre-reform Tax System; Problems with the Guatemalan Tax System; Objectives and Approach; Individual Income Tax: Proposals and Reform; Company Income Tax: Proposals and Reform; Value-Added Tax and Other Taxes: Proposals and Reform; Impact of the Reform Program and Next Steps.
| Erscheint lt. Verlag | 12.9.1996 |
|---|---|
| Sprache | englisch |
| Themenwelt | Recht / Steuern ► EU / Internationales Recht |
| Recht / Steuern ► Steuern / Steuerrecht | |
| Wirtschaft ► Volkswirtschaftslehre ► Makroökonomie | |
| Wirtschaft ► Volkswirtschaftslehre ► Wirtschaftspolitik | |
| ISBN-13 | 9780813389288 / 9780813389288 |
| Zustand | Neuware |
| Informationen gemäß Produktsicherheitsverordnung (GPSR) | |
| Haben Sie eine Frage zum Produkt? |
Mehr entdecken
aus dem Bereich
aus dem Bereich
Kompakt und prüfungsrelevant für Wirtschaftswissenschaftler
Buch | Softcover (2021)
Vahlen, Franz (Verlag)
CHF 16,65
Buch | Softcover (2024)
Schäffer-Poeschel (Verlag)
CHF 48,95
Kontroversen, Daten und Fakten zur Nachhaltigkeit
Buch | Softcover (2025)
Kohlhammer (Verlag)
CHF 54,60
