The Guatemalan tax reform
著者
書誌事項
The Guatemalan tax reform
Westview Press, 1996
大学図書館所蔵 全5件
  青森
  岩手
  宮城
  秋田
  山形
  福島
  茨城
  栃木
  群馬
  埼玉
  千葉
  東京
  神奈川
  新潟
  富山
  石川
  福井
  山梨
  長野
  岐阜
  静岡
  愛知
  三重
  滋賀
  京都
  大阪
  兵庫
  奈良
  和歌山
  鳥取
  島根
  岡山
  広島
  山口
  徳島
  香川
  愛媛
  高知
  福岡
  佐賀
  長崎
  熊本
  大分
  宮崎
  鹿児島
  沖縄
  韓国
  中国
  タイ
  イギリス
  ドイツ
  スイス
  フランス
  ベルギー
  オランダ
  スウェーデン
  ノルウェー
  アメリカ
注記
Includes bibliographical references (p. [149]-160)
内容説明・目次
内容説明
Responding to a deepening economic crisis, serious structural problems with the tax system, a long and deep-seated opposition to even modest tax increases, and a weak tax administration, the Guatemalan government introduced a comprehensive tax reform program in 1992. In this concise volume, experts present analysis that supported the reform program and evaluate the first round of revenue and tax-burden effects. Responding to a deepening economic crisis, serious structural problems with the tax system, a long and deep-seated opposition to even modest tax increases, and a weak tax administration, the Guatemalan government introduced a comprehensive tax reform program in 1992. In this concise volume, Roy Bahl, Jorge Martinez-Vazquez, and Sally Wallace review the data that supported the creation of the reform program and evaluate the first round of revenues and tax-burden effects.Focusing their theoretical and empirical analysis on revenue yield impacts, on effects of relative prices and relative tax treatment of different types of companies, and on the distribution of tax burdens by income class, the authors factor in individual and company income taxes, value-added tax, taxes on international trade, and property tax.
In each case, they describe the existing tax system and evaluate it against the traditional norms; in addition, they analyze alternative structural reforms within the Guatemalan context.Comprehensive tax reforms in less developed countries are infrequent, and the Guatemalan experience provides a fascinating case study of how modern analytic techniques can be used by policymakers to formulate tax structure changes. The authors also draw contrasts with experiences in other countries and revisit many of the principles that have been laid down for guiding tax reforms in developing nations.
目次
- The Macroeconomic Setting for Tax Reform
- Performance of the Pre-reform Tax System
- Problems with the Guatemalan Tax System
- Objectives and Approach
- Individual Income Tax: Proposals and Reform
- Company Income Tax: Proposals and Reform
- Value-Added Tax and Other Taxes: Proposals and Reform
- Impact of the Reform Program and Next Steps.
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