Chapters in this book

1. Frontmatter i
2. PREFACE ix
3. TABLE OF CONTENTS xi
4. LIST OF TABLES xiii
5. LIST OF ILLUSTRATIONS xiv
6. 1. An Introduction 1
7. 2. The Objectives of Alliance-Prompted Tax-Reform Efforts 16
8. 3. A Summary of the Current Latin American Fiscal Scene 43
9. 4. Income Taxation 64
10. 5. Wealth Taxation 103
11. 6. Other Taxes 120
12. 7. Tax-Exemption Schemes 136
13. 8. Tax Administration 149
14. 9. Findings and Recommendations 166
15. 10. An Epilogue 178
16. APPENDIX 1 Resolutions of the United Nations Economic Commission for Latin America (ECLA) and the Inter-American Economic and Social Council (1A-EC0S0C) of the Organization of American States (OAS) Relative to the OAS/ECLA/IDB Taxation Program 191
17. APPENDIX 2 Joint Program on Taxation of the Organization of American States and the United Nations Economic Commission for Latin America, with the Participation of the Inter-American Development Bank and the Co-operation of Harvard University 193
18. BIBLIOGRAPHY 197
19. INDEX 207