Year: 1992
Type: article
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.
Source: Latin American Research Review
Author: Richard M. Bird
Institution: University of Toronto
Language: English
Topic: Economic and Fiscal Studies
Subfield: Economics and Econometrics
Domain: Social Sciences
Open Access status: bronze
OpenAlex ID: W4313145402