Tax Reform in Latin America: A Review of Some Recent Experiences

Richard Miller Bird

82 citations0/0 files storedLatin American Research Review

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Economic and Fiscal Studies Taxation and Compliance Studies Politics, Economics, and Education Policy

Abstract

Not since the heyday of foreign tax missions in the 1960s has tax reform been discussed as intensively in Latin America. During the 1980s, major tax reforms took place in Mexico, Bolivia, Argentina, and Colombia, and somewhat similar reforms occurred in the previous decade in Chile and Uruguay. Moreover, tax reform seems to be climbing higher on the policy agenda in countries as diverse as Guatemala, Venezuela, Paraguay, and Peru.

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1977INFLATION, LAGS IN COLLECTION, AND THE REAL VALUE OF TAX REVENUE 1988The Theory of Taxation for Developing Countries.2014Money, prices and fiscal lags: a note on the dynamics of inflation 1990Tax Reform in Developing Countries.1980Inflation-Proof Depreciation of Assets 1990Value Added Taxation in Developing Countries 1984Put up or Shut up: Self-Assessment and Asymmetric Information 1987Public finance for market-oriented developing countries

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