Tax Reform: Tax Policy, Reform, and Competitiveness in Latin America

Mauricio Carrizosa

Chapter Chapter 11 in Can Latin America Compete?, 2008, pp 215-237 from Palgrave Macmillan

Abstract: Abstract Taxes are often regarded as a major determinant to competitiveness. Taxes rank second, after policy uncertainty, in the list of major or severe obstacles identified in the World Bank’s Investment Climate Assessments (ICAs) that survey business firms across the world.1 Taxes also enter into the World Economic Forum’s competitiveness index published annually in the Global Competitiveness Report (GCR) and into the Indices of Economic Freedom constructed by the Heritage Foundation and the Fraser Institute.2 Other major or severe obstacles listed in ICAs are, in descending order, macroeconomic instability, corruption, finance, employment barriers, licenses and customs, courts, labor, crime, and infrastructure.

Keywords: Gross Domestic Product; External Debt; World Economic Forum; Capita Gross Domestic Product; Trade Taxis (search for similar items in EconPapers)
Date: 2008
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Persistent link: https://EconPapers.repec.org/RePEc:pal:palchp:978-0-230-61047-7_12

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DOI: 10.1057/9780230610477_12

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