The Guatemalan Tax Reform

1. Auflage 1998
ISBN: 978-0-8133-3654-1
Verlag: Routledge

Buch, Englisch, 174 Seiten, Format (B × H): 152 mm x 229 mm, Gewicht: 265 g

This book describes the analysis that led to the reform of the Guatemalan tax system in 1992. It also describes the tax policy aspects to improve tax administration, budgeting and fiscal planning, and a training program in customs and tax administration.

Autoren/Hrsg.

Bahl, Roy

Martinez-Vazquez, George

Wallace, Sally

Fachgebiete

• Sozialwissenschaften Politikwissenschaft Politikwissenschaft Allgemein

Inhaltsverzeichnis

Preface -- The Macroeconomic Setting for Tax Reform -- Performance of the Pre-reform Tax System -- Problems with the Guatemalan Tax System -- Objectives and Approach -- Individual Income Tax: Proposals and Reforms -- Company Income Tax: Proposals and Reform -- Value-Added Tax and Other Taxes: Proposals and Reform -- Impact of the Reform Program and Next Steps -- Individual Income Tax Microsimulation Models -- About the Book and Authors

Über Autor(innen)

Roy Bahl is professor of economics at Georgia State University, where he is also director of the Policy Research centre. Jorge Martinez-Vazquez is professor of economics and associate director of the Policy Research centre at Georgia State University, where Sally Wallace is assistant professor of economics. She is also senior associate at the Policy Research centre. Roy Bahl is professor of economics at Georgia State University, where he is also director of the Policy Research centre. Jorge Martinez-Vazquez is professor of economics and associate director of the Policy Research centre at Georgia State University, where Sally Wallace is assistant professor of economics. She is also senior associate at the Policy Research centre. Roy Bahl is professor of economics at Georgia State University, where he is also director of the Policy Research centre. Jorge Martinez-Vazquez is professor of economics and associate director of the Policy Research centre at Georgia State University, where Sally Wallace is assistant professor of economics. She is also senior associate at the Policy Research centre.