Ebook More than Revenue: Taxation as a Development Tool, by Inter-American Development Bank
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More than Revenue: Taxation as a Development Tool, by Inter-American Development Bank
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This exciting new volume provides an up-to-date overview of the current state of taxation in the Latin America and Caribbean (LAC) region, its main reform needs, and possible reform strategies that take into account the likely economic, institutional, and political constraints on the reform process.
- Sales Rank: #2101632 in eBooks
- Published on: 2013-03-18
- Released on: 2013-03-18
- Format: Kindle eBook
Review
"This volume offers a remarkably detailed introduction to many of the tax policy issues confronting Latin American economics. It emphasizes that a well-crafted tax system must not only raise sufficient revenue, but must also do so in a way that avoids unnecessarily hindering economic growth. It thereby offers an invaluable guide for policymakers and researchers who are engaged in designing, and studying, tax systems." - James Poterba
Mitsui, Professor of Economics, MIT, USA
"Tax systems are historical creatures, embedded in specific social contexts. But they are also a result of conscious political choices made by politicians and policymakers. This report offers an empirically sound and analytically rigorous account of the challenges taxation poses to Latin America. It is a valuable source of practical knowledge for all committed to promote economic efficiency and social justice in the region." - Fernando Henrique Cardoso,
Former President of Brazil
"More than Revenue is the encyclopedic output of a large team of Latin American experts that has turned every possible stone to asses why Latin America has not been more successful in creating efficient, productive and equitable tax systems.The reader will be enlightened by interesting results and surprised by not always
obvious hypotheses. The book will become a monument to Latin American taxation." - Vito Tanzi, Former Director, Fiscal Affairs Department, International Monetary Fund
About the Author
Ana Corbacho is the Sector Economic Advisor for the Institutions in Development Sector at the Inter-American Development Bank (IDB). Prior to joining the IDB in 2010, she was at the International Monetary Fund where she began as a desk economist for Bulgaria and a fiscal economist for Honduras. She quickly rose through the Fiscal Affairs Department and was eventually named Deputy Division Chief of the Western Hemisphere Department. Her areas of expertise include macroeconomic and fiscal policy analysis, fiscal institutions and public infrastructure financing, and household survey analysis, poverty and income distribution. Ms. Corbacho, an Argentine native, holds a Ph.D. in Economics from Columbia University, a master of philosophy in Economics from Columbia and a licentiate in Economics (summa cum laude) from the Universidad de San Andres in Argentina. She has received numerous honors and fellowships including merit scholarships as the Columbia University President’s Fellow, Public P
Most helpful customer reviews
0 of 0 people found the following review helpful.
A must for those who would like to know about LAC taxation
By Luiz A. Villela
Great insights, based in an excelent research work and supported by outstanding data bases for both revenue figures but also regarding the region's tax administrations.
0 of 0 people found the following review helpful.
Good descriptive statistics of taxation systems in Latin America
By Economist Canada
If you are looking for recent numbers on how Latin American countries differ in terms of taxation strategies and results this is a reasonable book.
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