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  • Raynard M. Sommerfeld
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Tax Reform and the Alliance for Progress
This chapter is in the book Tax Reform and the Alliance for Progress
© 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
https://doi.org/10.7560/736146-017

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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