Tax Systems And Tax Reforms In Latin America (routledge International Studies In Money And Banking)

This book provides a comprehensive analysis of tax systems and tax reforms in a number of Latin American countries since the early 1990’s, including Argentina and Brazil, Costa Rica and Mexico, Paraguay, Colombia, Chile and Uruguay. The authors present and discuss tax systems from a broad quantitative and historical perspective and describe the main taxes existing in each country, presenting the details of their institutional features. The existing interactions between the economic structure, the corporate tax system and the attraction of FDI inflows are of paramount importance and these issues are deeply analyzed in the book. A characteristic trait of the area is the proliferation of tax havens, particularly located in the Caribbean and in some other small islands, and the book provides an analysis of these havens and the counteractions adopted by the OECD countries. Finally, the book investigates the political economy of Latin America’s taxation, exploring why many of these countries have experienced a democratic transition but poor economic performances. This book provides a comprehensive analysis of tax systems and tax reforms in a number of Latin American countries since the early 1990s, including Argentina and Brazil, Costa Rica and Mexico, Paraguay, Colombia, Chile and Uruguay. The authors present and discuss tax systems from a broad quantitative and historical perspective and describe the main taxes existing in each country, presenting the details of their institutional features. The existing interactions between the economic structure, the corporate tax system and the attraction of FDI inflows are of great importance and these issues are analysed in the book. It also deals with the proliferation of tax havens located in the Caribbean and in some small islands and with the counteractions adopted by the OECD countries. Finally, the book investigates the political economy of Latin America's taxation, exploring why many of these countries have experienced a democratic transition but poor economic performances Book Cover......Page 1 Title......Page 6 Copyright......Page 7 Contents......Page 8 Illustrations......Page 10 Contributors......Page 13 Preface......Page 15 Acknowledgments......Page 24 Introduction: Tax systems and tax reforms in Latin America......Page 26 Part I: A general picture of tax systems and tax reforms in Latin America......Page 42 1 Taxation structure and main tax policy issues......Page 44 2 An outline of tax systems and tax reforms......Page 66 3 Political economy issues of taxation......Page 88 4 Corporate tax systems and policies for attracting FDI......Page 102 5 Fiscal havens in Latin America and the Caribbean......Page 122 Part II: Country studies of tax systems and tax reforms in Latin America......Page 146 6 Argentina......Page 148 7 Brazil......Page 179 8 Chile......Page 208 9 Colombia......Page 230 10 Costa Rica......Page 250 11 Mexico......Page 269 12 Paraguay......Page 292 13 Uruguay......Page 308 Index......Page 327 Taxation Structure And Main Tax Policy Issues / Juan Carlos Gómez Sabaini And Ricardo Martner -- An Outline Of Tax Systems And Tax Reforms / Francesco Figari And Luca Gandullia -- Political Economy Issues Of Taxation / Paola Profeta And Simona Scabrosetti -- Corporate Tax Systems And Policies For Attracting Fdi / Giorgia Maffini And Anna Marenzi -- Fiscal Havens In Latin America And The Caribbean / Jeffrey Owens And Alessandra Sanelli -- Argentina / Martin Bès -- Brazil / José Roberto Afonso And Rafael Barroso -- Chile / Matteo Cominetta -- Colombia / Luigi Bernardi, Laura Fumagalli, And Elena Fumagalli -- Costa Rica / Jorge Cornick, Eric Thompson, And Adrian Torrealba -- Mexico / Daniel Alvarez -- Paraguay / Caterina Ferrario -- Uruguay / Alberto Barreix And Jerónimo Roca. Edited By Luigi Bernardi ... [et Al.] ; Introduction By Vito Tanzi. Includes Bibliographical References And Index. Taxation structure and main tax policy issues / Juan Carlos Gómez Sabaini and Ricardo Martner An outline of tax systems and tax reforms / Francesco Figari and Luca Gandullia Political economy issues of taxation / Paola Profeta and Simona Scabrosetti Corporate tax systems and policies for attracting FDI / Giorgia Maffini and Anna Marenzi Fiscal havens in Latin America and the Caribbean / Jeffrey Owens and Alessandra Sanelli Argentina / Martin Bès Brazil / José Roberto Afonso and Rafael Barroso Chile / Matteo Cominetta Colombia / Luigi Bernardi, Elena Fumagalli, and Laura Fumagalli Costa Rica / Jorge Cornick, Eric Thompson, and Adrian Torrealba Mexico / Daniel Alvarez Paraguay / Caterina Ferrario Uruguay / Alberto Barreix and Jerónimo Roca. 'Abd al-Ghani al-Nabulusi (1641 to1731) was the most outstanding scholarly Sufi of Ottoman Syria. He was regarded as the leading religious poet of his time and as an excellent commentator of classical Sufi texts. At the popular level, he has been read as an interpreter of symbolic dreams. Moreover, he played a crucial role in the transmission of the teachings of the Naqshabandiyya in the Ottoman Empire, and he contributed to the eighteenth-century Sufi revival via his disciples. This pioneering book analyzes important aspects of al-Nabulusi's work and places him in the historical context "This pioneering book seeks to introduce the reader to Nabulusi's Sufi experience and work, set against the background of Islamic life and thought in seventeenth- and eighteenth-century Syria and Palestine. These chapters emphasise the mystical content of his travel writings, including his interest in the significance of ecstatics' visions and visits to holy tombs."--Résumé de l'éditeur This book studies developments from the early 1990s in the tax systems and regimes of Latin America. It provides a user friendly overiew of various tax regimes and also casts a critical eyeover the selected countries (Argentina, Brazil, Chile, Colombia, Costa Rica, Mexico, Paraguay and Uruguay).