Revisiting Personal Income Tax In Latin America
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| Author | : Alberto Barreix |
| Publisher | : |
| Total Pages | : |
| Release | : 2017 |
| Genre | : Development |
| ISBN | : |
Abstract: This study documents the process through which standard tax reliefs and tax allowances reduce the taxable base of the Personal Income Tax (PIT) in Latin American countries by using the models developed in Taxing Wages in Latin America and the Caribbean 2016. The theoretical estimations on the personal income tax are complemented with data from the tax administrations. The study finds that the PIT is progressive, but only paid by a small proportion of formal high-wage earning individuals. On average, more than 80% of the PIT is paid by the richest ten per cent of the population but at average effective rates below the region's average statutory minimum tax schedule rate. The combination of these factors results in the PIT having a scant revenue-raising capacity and a meagre impact on income redistribution
| Author | : Jorge Atria |
| Publisher | : Springer |
| Total Pages | : 279 |
| Release | : 2017-11-22 |
| Genre | : Political Science |
| ISBN | : 3319601199 |
This study of taxation in Latin America takes a novel approach to the subject, using a framework that posits three dimensions for studying taxes—historical, relational, and transnational. The book argues that: first, taxation should be understood as a relational concept and tax systems as a function of a strategic nexus between the state and society; second, that any analysis of tax systems across Latin America needs to take historical legacies of national tax systems into account; and finally, that transnational phenomena have significant implications for tax regime dynamics in Latin America. The essays included provide diverse and representative insights for a new understanding of taxation in Latin America and highlight the bottlenecks to the development of sustainable tax systems in the region, exploring new links between academic research and policy-making.
| Author | : Mr.Parthasarathi Shome |
| Publisher | : International Monetary Fund |
| Total Pages | : 34 |
| Release | : 1999-02-01 |
| Genre | : Business & Economics |
| ISBN | : 1451843720 |
From the mid-1980s to early 1990s, Latin American tax policy provided rich lessons for other reforming countries. Meaningful innovations led also to perceptible revenue gains. Later in the 1990s, tax policies began to drift. Shining examples of fundamental reform seemed to lose their luster. Revenue in terms of GDP also stagnated, partly reflecting over-reliance on consumption taxes and neglect of taxable capacity on incomes. The stagnation has been exacerbated by excessively simplified administrative practices. Based on these developments and on the limited taxability of internationally mobile capital, the paper anticipates a likely tax structure for the new century.
| Author | : Santiago Acosta-Ormaechea |
| Publisher | : International Monetary Fund |
| Total Pages | : 41 |
| Release | : 2022-01-21 |
| Genre | : |
| ISBN | : 1616358297 |
Tax Policy for Inclusive Growth in Latin America and the Caribbean
| Author | : OECD |
| Publisher | : OECD Publishing |
| Total Pages | : 285 |
| Release | : 2016-09-26 |
| Genre | : |
| ISBN | : 9264262601 |
This new high profile report provides details of taxes paid on wages in twenty economies in Latin America and the Caribbean. It covers: personal income taxes and employee contributions paid by employees; social security contributions and payroll taxes paid by employers; cash benefits...
| Author | : Luigi Bernardi |
| Publisher | : Routledge |
| Total Pages | : 364 |
| Release | : 2007-12-24 |
| Genre | : Business & Economics |
| ISBN | : 1134068077 |
This book provides a comprehensive analysis of tax systems and tax reforms in a number of Latin American countries since the early 1990‘s, including Argentina and Brazil, Costa Rica and Mexico, Paraguay, Colombia, Chile and Uruguay. The authors present and discuss tax systems from a broad quantitative and historical perspective and describe the mai
| Author | : Inter-American Development Bank |
| Publisher | : Springer |
| Total Pages | : 341 |
| Release | : 2013-03-18 |
| Genre | : Business & Economics |
| ISBN | : 1137315970 |
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.
| Author | : Philip Fehling |
| Publisher | : Taylor & Francis |
| Total Pages | : 239 |
| Release | : 2023-05-12 |
| Genre | : Business & Economics |
| ISBN | : 1000880893 |
Taxation and Inequality in Latin America takes a heterodox political economy approach, focusing on Latin America, where current problems of taxation have existed for a century and great wealth contrasts with abject poverty. The book analyzes the relation of natural resource wealth, allocational politics and the limited role of taxation for redistribution, and progressive resource mobilization. By drawing on the political economy of tax regimes, the book considers the specific conditions of taxation in Latin America, which apply to a large part of the Global South and more than 100 countries specializing in the extraction and export of raw materials. This book will cover: taxation and the dominance of raw material export sectors; taxation and allocational politics; new perspectives on political economy and tax regimes. Scholars and advanced students of political economy, political science, development studies, and fiscal sociology will find several key issues in tax research from a novel angle. The book provides an analytical orientation that relates central questions of taxation to patterns of regional political economy, thereby opening up the debate with tax scholars from other world regions of the Global South.
| Author | : Collectif |
| Publisher | : OECD |
| Total Pages | : 329 |
| Release | : 2016-09-26 |
| Genre | : Business & Economics |
| ISBN | : 926426504X |
This new high profile report provides details of taxes paid on wages in twenty economies in Latin America and the Caribbean. It covers: personal income taxes and social security contributions paid by employees; social security contributions and payroll taxes paid by employers; cash benefits received by in-work families. It illustrates how these taxes and benefits are calculated in each member country and examines how they impact on household incomes. The results also enable quantitative cross-country comparisons of labour cost levels and the overall tax and benefit position of single persons and families on different levels of earnings. The publication shows the amounts of taxes and social security contributions levied and cash benefits received for eight different family types which vary by a combination of household composition and household type. It also presents the resulting average and marginal tax rates (i.e. the tax burden). Average tax rates show that part of gross wage earnings or total labour costs which is taken in tax and social security contributions (both before and after cash benefits). Marginal tax rates show the part of a small increase of gross earnings or total labour costs that is paid in these levies. The data presented can be used in academic research and to analyse tax, social and economic policies in Latin America and the Caribbean.
| Author | : Parthasarathi Shome |
| Publisher | : |
| Total Pages | : 33 |
| Release | : 2006 |
| Genre | : |
| ISBN | : |
From the mid-1980s to early 1990s, Latin American tax policy provided rich lessons for other reforming countries. Meaningful innovations led also to perceptible revenue gains. Later in the 1990s, tax policies began to drift. Shining examples of fundamental reform seemed to lose their luster. Revenue in terms of GDP also stagnated, partly reflecting over-reliance on consumption taxes and neglect of taxable capacity on incomes. The stagnation has been exacerbated by excessively simplified administrative practices. Based on these developments and on the limited taxability of internationally mobile capital, the paper anticipates a likely tax structure for the new century.
