Research Catalog

Title

Taxation and Latin American integration / Vito Tanzi, Alberto Barreix, and Luis Villela, editors.

Publication

Washington, DC : Inter-American Development Bank ; Cambridge, MA : Daivd Rockefeller Center for Latin American Studies, [2008], ©2008.

Items in the Library & Off-site

Holdings

Details

Additional Authors

• Tanzi, Vito.
• Barreix, Alberto.
• Villela, Luiz Arruda.
• Inter-American Development Bank.
• David Rockefeller Center for Latin American Studies.

Description

vi, 438 pages; 23 cm

Summary

"The current movement toward economic integration in Latin America and the Caribbean is part of an ongoing process that could one day create a single economy that includes several Latin American and Caribbean countries, or even all the countries of the region - with significant implications for policies related to public finances and especially the countries' tax systems. This book presents twelve studies from an IDB project aimed at addressing various issues related to the impact of trade integration on taxes."--BOOK JACKET.

Subject

• Taxation > Latin America
• Free trade > Latin America
• Globalization > Latin America
• Latin America > Economic integration

Bibliography (note)

• Includes bibliographical references and index

Contents

Foreword / Santiago Levi -- Ch. 1. Introduction / Vito Tanzi -- Ch. 2. The Fiscal Impact of Trade Liberalization / Luiz Villela, Jeronimo Roca and Alberto Barreix -- Ch. 3. Trade Liberalization and Fiscal Balances: Exploring Obvious and Less Obvious Channels / Vito Tanzi -- Ch. 4. Regional Integration and Tax Harmonization: Issues and Recent Experiences / Fernando Velayos, Alberto Barreix and Luiz Villela -- Ch. 5. Fiscal Decentralization and Regional Economic Integration in Latin America: Key Policy Linkages / Eduardo Wiesner -- Ch. 6. Globalization and Tax Competition: Implications for Developing Countries / Reuven S. Avi-Yonah -- Ch. 7. Tax Incentives for Foreign Investment in Latin America and the Caribbean: Do They Need to Be Harmonized? / Richard M. Bird -- Ch. 8. Tax Treaties in Latin America: Issues and Models / Peter D. Byrne -- Ch. 9. Transfer Pricing and Latin American Integration / Amparo Mercader and Horacio Pena -- Ch. 10. Exchanging Tax Information as a Tool to Curb Unfair Competition at the International Level / Claudino Pita -- Ch. 11. Economic Integration and Pensions: The European Union, Latin America, and the Caribbean / Francisco Jose Delmas Gonzalez -- Ch. 12. Capital Income Tax Co ordination in the European Union: A Blueprint for Latin America? / Harry Huizinga -- Ch. 13. Globalization, Tax Systems, and the Architecture of the Global Economic System / Vito Tanzi.

ISBN

• 9781597820585
• 159782058X

LCCN

40015798362

OCLC

• 223906759
• ocn223906759
• SCSB-9059096

Owning Institutions

Columbia University Libraries