Trends and future directions in tax policy reform: a Latin American perspective Tendencias y orientaciones futuras en la reforma a la política tributaria: perspectiva latinoamericana
This article examines experiences in tax reform and the evolution of income in Latin America during the 1980s, and identifies the areas of reform to be debated in the 1990s. The reforms of the 1980s removed the progressive rates applicable to income and assets and the focus shifted to indirect taxes...
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| Format: | Article |
| Language: | English |
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Universidad Nacional de Colombia
1994-06-01
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| Series: | Cuadernos de Economía |
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| Online Access: | http://www.revistas.unal.edu.co/index.php/ceconomia/article/view/14291 |