IDEAS home Printed from https://ideas.repec.org/a/fgv/epgrbe/v51y1997i4a704.html
   My bibliography  Save this article

Patterns of Taxation in Latin America and East Asia

Author

Listed:
  • Souza, Maria da Conceição Sampaio de

Abstract

No abstract is available for this item.

Suggested Citation

  • Souza, Maria da Conceição Sampaio de, 1997. "Patterns of Taxation in Latin America and East Asia," Revista Brasileira de Economia - RBE, EPGE Brazilian School of Economics and Finance - FGV EPGE (Brazil), vol. 51(4), October.
  • Handle: RePEc:fgv:epgrbe:v:51:y:1997:i:4:a:704
    as

    Download full text from publisher

    File URL: https://periodicos.fgv.br/rbe/article/view/704
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Easterly, William & Rebelo, Sergio, 1993. "Marginal income tax rates and economic growth in developing countries," European Economic Review, Elsevier, vol. 37(2-3), pages 409-417, April.
    2. -, 1994. "Revista de la CEPAL no.53," Revista CEPAL, Naciones Unidas Comisión Económica para América Latina y el Caribe (CEPAL), August.
    3. Bird, Richard M., 1987. "A new look at indirect taxation in developing countries," World Development, Elsevier, vol. 15(9), pages 1151-1161, September.
    4. Jeffrey D. Sachs & Andrew Warner, 1995. "Economic Reform and the Process of Global Integration," Brookings Papers on Economic Activity, Economic Studies Program, The Brookings Institution, vol. 26(1, 25th A), pages 1-118.
    5. Burgess, Robin & Stern, Nicholas, 1993. "Taxation and Development," Journal of Economic Literature, American Economic Association, vol. 31(2), pages 762-830, June.
    6. Ahmad, Ehtisham, 1991. "Social Security and the Poor: Choices for Developing Countries," The World Bank Research Observer, World Bank, vol. 6(1), pages 105-127, January.
    7. Fuat M. Andic, 1977. "Poverty and Tax Incidence in West Malaysia," Public Finance Review, , vol. 5(3), pages 329-350, July.
    8. -, 1994. "Revista de la CEPAL no.52," Revista CEPAL, Naciones Unidas Comisión Económica para América Latina y el Caribe (CEPAL), April.
    9. Browning, Edgar K, 1978. "The Burden of Taxation," Journal of Political Economy, University of Chicago Press, vol. 86(4), pages 649-671, August.
    10. International Monetary Fund, 1990. "Tax Policy and Reform for Foreign Direct Investment in Developing Countries," IMF Working Papers 1990/070, International Monetary Fund.
    11. -, 1994. "Revista de la CEPAL no.54," Revista CEPAL, Naciones Unidas Comisión Económica para América Latina y el Caribe (CEPAL), December.
    12. G. A. Mackenzie, 1988. "Social Security Issues in Developing Countries: The Latin American Experience," IMF Staff Papers, Palgrave Macmillan, vol. 35(3), pages 496-522, September.
    13. Afonso, José Roberto Rodrigues, 1994. "Descentralização fiscal na América Latina: estudo de caso do Brasil," Series Históricas 9628, Naciones Unidas Comisión Económica para América Latina y el Caribe (CEPAL).
    14. McLure, Charles E, Jr, 1975. "The Proper Use of Indirect Taxation in Latin America: The Practice of Economic Marksmanship," Public Finance = Finances publiques, , vol. 30(1), pages 20-45.
    15. Mukul G Asher, 1989. "TAX REFORMS IN EAST ASIAN DEVELOPING COUNTRIES: Motivations, directions, and implications," Asian-Pacific Economic Literature, The Crawford School, The Australian National University, vol. 3(1), pages 37-61, March.
    16. Sebastian Edwards, 1995. "Why are Saving Rates so Different Across Countries?: An International Comparative Analysis," NBER Working Papers 5097, National Bureau of Economic Research, Inc.
    17. Cnossen, Sijbren, 1978. "The case for selective taxes on goods and services in developing countries," World Development, Elsevier, vol. 6(6), pages 813-825, June.
    18. International Monetary Fund, 1990. "The IMF and Tax Reform," IMF Working Papers 1990/039, International Monetary Fund.
    19. Vito Tanzi & Parthasarathi Shome, 1992. "The Role of Taxation in the Development of East Asian Economies," NBER Chapters, in: The Political Economy of Tax Reform, pages 31-65, National Bureau of Economic Research, Inc.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Sachs, Jeffrey D. & Warner, Andrew M., 1996. "Achieving Rapid Growth in the Transition Economies of Central Europe," Harvard Institute for International Development (HIID) Papers 294091, Harvard University, Kennedy School of Government.
    2. Halkos, George & Paizanos, Epameinondas, 2015. "Fiscal policy and economic performance: A review of the theoretical and empirical literature," MPRA Paper 67737, University Library of Munich, Germany.
    3. Assaf Razin & Mr. Gian M Milesi-Ferretti, 1996. "Current Account Sustainability: Selected East Asian and Latin American Experiences," IMF Working Papers 1996/110, International Monetary Fund.
    4. Helmut Reisen, 1998. "Sustainable and Excessive Current Account Deficits," Empirica, Springer;Austrian Institute for Economic Research;Austrian Economic Association, vol. 25(2), pages 111-131, January.
    5. Lee, Young & Gordon, Roger H., 2005. "Tax structure and economic growth," Journal of Public Economics, Elsevier, vol. 89(5-6), pages 1027-1043, June.
    6. Marcelo Piancastelli & A.P. Thirlwall, 2020. "The Determinants of Tax Revenue and Tax Effort in Developed and Developing Countries: Theory and New Evidence 1996-2015 [Os determinantes da receita tributária e do esforço tributário em países desenv," Nova Economia, Economics Department, Universidade Federal de Minas Gerais (Brazil), vol. 30(3), pages 871-892, September.
    7. Lone Christiansen & Alessandro Prati & Luca Antonio Ricci & Thierry Tressel, 2010. "External Balance in Low-Income Countries," NBER Chapters, in: NBER International Seminar on Macroeconomics 2009, pages 265-322, National Bureau of Economic Research, Inc.
    8. Milesi-Ferretti, Gian & Razin, Assaf, 1997. "Current Account Deficits and Capital Flows in East Asia and Latin America: Are the Nineties Different From the Early Eighties," Foerder Institute for Economic Research Working Papers 275626, Tel-Aviv University > Foerder Institute for Economic Research.
    9. Derek Headey, 2008. "The Principal Components of Growth in the Less Developed Countries," Kyklos, Wiley Blackwell, vol. 61(4), pages 568-598, November.
    10. Shah, Anwar & Whalley, John, 1990. "An alternative view of tax incidence analysis for developing countries," Policy Research Working Paper Series 462, The World Bank.
    11. Easterly, William & Rebelo, Sergio, 1993. "Fiscal policy and economic growth: An empirical investigation," Journal of Monetary Economics, Elsevier, vol. 32(3), pages 417-458, December.
    12. James B. Davies, 1992. "Tax Incidence: Annual and Lifetime Perspectives in the United States and Canada," NBER Chapters, in: Canada-U.S. Tax Comparisons, pages 151-188, National Bureau of Economic Research, Inc.
    13. Vieira, Flávio & MacDonald, Ronald & Damasceno, Aderbal, 2012. "The role of institutions in cross-section income and panel data growth models: A deeper investigation on the weakness and proliferation of instruments," Journal of Comparative Economics, Elsevier, vol. 40(1), pages 127-140.
    14. Dowling, Malcolm & Ray, David, 2000. "The structure and composition of international trade in Asia:: historical trends and future prospects," Journal of Asian Economics, Elsevier, vol. 11(3), pages 301-318, December.
    15. Herwartz, H. & Xu, F., 2010. "A functional coefficient model view of the Feldstein-Horioka puzzle," Journal of International Money and Finance, Elsevier, vol. 29(1), pages 37-54, February.
    16. Blanco, Luisa & Grier, Robin, 2012. "Natural resource dependence and the accumulation of physical and human capital in Latin America," Resources Policy, Elsevier, vol. 37(3), pages 281-295.
    17. António Afonso & Ana Patricia Montes & José M. Domínguez, 2024. "Measuring Tax Burden Efficiency in OECD Countries: An International Comparison," CESifo Working Paper Series 11333, CESifo.
    18. Shafaeddin, Mehdi, 2010. "Trade liberalization, industrialization and development; experience of recent decades," MPRA Paper 26355, University Library of Munich, Germany.
    19. Geert Bekaert & Campbell R. Harvey, 2000. "Capital Flows and the Behavior of Emerging Market Equity Returns," NBER Chapters, in: Capital Flows and the Emerging Economies: Theory, Evidence, and Controversies, pages 159-194, National Bureau of Economic Research, Inc.
    20. Huy Quang Doan, 2019. "Trade, Institutional Quality and Income: Empirical Evidence for Sub-Saharan Africa," Economies, MDPI, vol. 7(2), pages 1-23, May.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:fgv:epgrbe:v:51:y:1997:i:4:a:704. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Núcleo de Computação da FGV EPGE (email available below). General contact details of provider: https://edirc.repec.org/data/epgvfbr.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.