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dc.contributor.authorCárdenas, Mauriciospa
dc.contributor.authorLora, Eduardospa
dc.contributor.authorMercer-Blackman, Valerie
dc.date.accessioned2015-12-10T12:12:33Z
dc.date.accessioned2016-01-21T02:39:00Z
dc.date.accessioned2017-04-18T21:16:18Z
dc.date.accessioned2017-06-17T18:12:36Z
dc.date.available2015-12-10T12:12:33Z
dc.date.available2016-01-21T02:39:00Z
dc.date.available2017-04-18T21:16:18Z
dc.date.available2017-06-17T18:12:36Z
dc.date.issued2005-08
dc.identifier.urihttp://hdl.handle.net/11445/1503
dc.description"The main objective of this paper is to analyze the policy making process of tax reform in a selection of Latin American countries. This has been an important area of reform since the mid 1980s, mainly because countries have tried to offset the revenue losses from trade liberalization in a context of reduced tolerance toward monetary funding of fiscal deficits. In line with international trends, governments have also tried to improve the productivity the ratio between the effective and the potential tax collection- and the neutrality lower rates charged uniformly for all economic activities of agents- of tax systems."en
dc.description.sponsorshipBIDspa
dc.subjectPolítica Públicaspa
dc.subjectPolítica Fiscalspa
dc.subjectReformas Tributariasspa
dc.subjectDesarrollo Económicospa
dc.subjectAmérica Latinaspa
dc.titleThe policy making process of tax reform in Latin Americaen
dc.description.jelO23
dc.description.jelE62
dc.description.jelO11
dc.archivoRepor_Agosto_2005_Cardenas_Lora_y_Mercer.pdf
dc.description.shortabstract"The main objective of this paper is to analyze the policy making process of tax reform in a selection of Latin American countries."en


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