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4. Income Taxation

© 2021 University of Texas Press

© 2021 University of Texas Press

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
Tax Reform and the Alliance for Progress
This chapter is in the book Tax Reform and the Alliance for Progress
https://doi.org/10.7560/736146-007

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
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