Tax Reform and the Alliance for Progress

Tax Reform and the Alliance for Progress

by Raynard M. Sommerfeld


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Product Details

ISBN-13: 9781477305041
Publisher: University of Texas Press
Publication date: 12/05/2014
Series: LLILAS Latin American Monograph Series , #4
Pages: 234
Product dimensions: 5.90(w) x 8.90(h) x 0.80(d)

About the Author

Raynard M. Sommerfeld (1933–1995) was James L. Bayless/Rauscher Pierce Refsnes, Inc. Chair in Business Administration at the University of Texas at Austin.

Table of Contents

  • Preface
  • 1. An Introduction
    • The Alliance for Progress
    • Objectives of This Monograph
    • The Literature
  • 2. The Objectives of Alliance-Prompted Tax-Reform Efforts
    • Review of the Basic Documents
    • Further Pronouncements on Tax Reform
    • A Closer Look at the Intended Objectives
    • Summary
  • 3. A Summary of the Current Latin American Fiscal Scene
    • Problems in International Comparisons of Public Finance Statistics
    • The Level of Taxation
    • Relative Importance of Direct and Indirect Taxes
    • Details of the Tax Structure
    • Tax Sharing in Latin America
    • The Earmarking of Tax Revenues
    • Summary
  • 4. Income Taxation
    • Problems in Income Taxation
    • Preconditions for Successful Income Taxation
    • Distinguishing Features of Some of the Latin American Income-Tax Codes
    • A Comparative Analysis of Income Taxation in Mexico and Venezuela
    • Summary
  • 5. Wealth Taxation
    • Net-Wealth Taxation
    • Death and Gift Taxation
    • Real-Property Taxation
    • Summary
  • 6. Other Taxes
    • Sales Taxes
    • Excise Taxes
    • Customs Duties
    • Miscellaneous Taxes
    • Summary
  • 7. Tax-Exemption Schemes
    • The Role of Tax Exemption in Development Planning
    • Industrial-Tax Exemption in Mexico and in Puerto Rico
    • The Advantages of Tax-Exemption Schemes
    • The Limitations of Tax-Exemption Schemes
    • Conclusion
  • 8. Tax Administration
    • Legal Factors
    • Accounting Considerations
    • Personnel Policies
    • Administrative Techniques
    • Tax Enforcement
    • Summary
  • 9. Findings and Recommendations
    • Findings
    • Recommendations
  • 10. An Epilogue
    • The Level of Taxation
    • More Progressive Taxation
    • Other Tax-Related Reform Efforts
    • Summary
  • Appendices
    • 1. Resolutions of the United Nations Economic Commission for Latin America and the Inter-American Economic and Social Council of the Organization of American States Relative to the OAS/ECLA/IDB Taxation Program
    • 2. Joint Program on Taxation of the Organization of American States and the United Nations Economic Commission for Latin America, with the Participation of the Inter-American Development Bank and the Co-operation of Harvard University
  • Bibliography
  • Index

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