The authors present and discuss tax systems from a broad quantitative and historical perspective and describe the main taxes existing in each country, presenting the details of their institutional features. The existing interactions between the economic structure, the corporate tax system and the attraction of FDI inflows are of paramount importance and these issues are deeply analyzed in the book. A characteristic trait of the area is the proliferation of tax havens, particularly located in the Caribbean and in some other small islands, and the book provides an analysis of these havens and the counteractions adopted by the OECD countries. Finally, the book investigates the political economy of Latin America's taxation, exploring why many of these countries have experienced a democratic transition but poor economic performances.
Or split into 4x interest-free payments of 25% on orders over R50
Learn more
The authors present and discuss tax systems from a broad quantitative and historical perspective and describe the main taxes existing in each country, presenting the details of their institutional features. The existing interactions between the economic structure, the corporate tax system and the attraction of FDI inflows are of paramount importance and these issues are deeply analyzed in the book. A characteristic trait of the area is the proliferation of tax havens, particularly located in the Caribbean and in some other small islands, and the book provides an analysis of these havens and the counteractions adopted by the OECD countries. Finally, the book investigates the political economy of Latin America's taxation, exploring why many of these countries have experienced a democratic transition but poor economic performances.
Imprint | Routledge |
Country of origin | United Kingdom |
Series | Routledge International Studies in Money and Banking |
Release date | December 2007 |
Availability | Expected to ship within 12 - 17 working days |
First published | 2008 |
Editors | Luigi Bernardi, Alberto Barreix, Anna Marenzi, Paola Profeta |
Dimensions | 234 x 156mm (L x W) |
Format | Hardcover |
Pages | 336 |
ISBN-13 | 978-0-415-44336-4 |
Barcode | 9780415443364 |
Categories | |
LSN | 0-415-44336-9 |