01741cas a2200241 a 4500 AALejournalIMF007560 230101c9999 xx r poo 0 0eng d 5.00 USD 9781451843729 1018-5941 BD-DhAAL BD-DhAAL Shome, Parthasarathi. Taxation in Latin America : Structural Trends and Impact of Administration / Parthasarathi Shome. Washington, D.C. : International Monetary Fund, 1999. 1 online resource (33 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 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. Mode of access: Internet IMF Working Papers; Working Paper ; No. 1999/019 Full text available on IMF http://elibrary.imf.org/view/journals/001/1999/019/001.1999.issue-019-en.xml IMF e-Library