Central American Tax Reform: Trends and Possibilities

Janet Stotsky and Asegedech WoldeMariam

No 2002/227, IMF Working Papers from International Monetary Fund

Abstract: 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.

Keywords: WP; tax rate; tax revenue; revenue productivity; tax burden; Tax Reform; Central America; personal income; flat rate; VAT revenue productivity; enterprise income tax tax rate; taxable income; enterprise income tax productivity; Income tax systems; Income and capital gains taxes; Personal income tax; Corporate income tax; Global (search for similar items in EconPapers)
Pages: 41
Date: 2002-12-01
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Citations: View citations in EconPapers (10)

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