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Book Cover
Author Stotsky, Janet Gale.

Title Central American tax reform : trends and possibilities / Janet Stotsky and Asegedech WoldeMariam
Published [Washington, D.C.] : International Monetary Fund, [2002]
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Description 1 online resource (41 pages) : illustrations
Series IMF working paper ; WP/02/227
IMF working paper ; WP/02/227
Summary Central American tax systems are modern in their orientation, though there remains scope for beneficial reform. Value-added taxes are the mainstay of collections, but their performance varies. Income and property taxes remain relatively underused and should apply to higher income taxpayers more comprehensively. Tax reform needs to be mindful of global competition. Continuing improvement in administrative performance is also essential
Notes "December 2002"--Page [1]
At head of title: Fiscal Affairs Department
Cover title
Bibliography Includes bibliographical references (page 41)
Notes Master and use copy. Digital master created according to Benchmark for Faithful Digital Reproductions of Monographs and Serials, Version 1. Digital Library Federation, December 2002. MiAaHDL
digitized 2010 HathiTrust Digital Library committed to preserve pda MiAaHDL
Print version record
Subject Excise tax -- Central America.
Finance, Public -- Central America.
Fiscal policy -- Central America.
Income tax -- Central America.
Taxation -- Central America.
Value-added tax -- Central America.
Form Electronic book
Author WoldeMariam, Asegedech.
International Monetary Fund. Fiscal Affairs Department.
ISBN 1283516780
1451920024 (E-Book)