01534cas a2200253 a 4500 AALejournalIMF002157 230101c9999 xx r poo 0 0eng d 5.00 USD 9781451875423 1018-5941 BD-DhAAL BD-DhAAL Stotsky, Janet. Central American Tax Reform : Trends and Possibilities / Janet Stotsky, Asegedech WoldeMariam. Washington, D.C. : International Monetary Fund, 2002. 1 online resource (41 pages) IMF Working Papers <strong>Off-Campus Access:</strong> No User ID or Password Required <strong>On-Campus Access:</strong> No User ID or Password Required Electronic access restricted to authorized BRAC University faculty, staff and students Central American tax systems are modern in their orientation, though there remains scope for beneficial reform. Value-added taxes are the mainstay of collections, but their performance varies. Income and property taxes remain relatively underused and should apply to higher income taxpayers more comprehensively. Tax reform needs to be mindful of global competition. Continuing improvement in administrative performance is also essential. Mode of access: Internet WoldeMariam, Asegedech. IMF Working Papers; Working Paper ; No. 2002/227 Full text available on IMF http://elibrary.imf.org/view/journals/001/2002/227/001.2002.issue-227-en.xml IMF e-Library