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Fiscal Adjustment for Sustainable Growth in the Dominican Republic

Author

Listed:
  • Hector Cury

    (Deputy Economy and Finance, Central Bank, Dominican Republic)

  • Glenn Jenkins

    (Queen's University, Kingston, On, Canada)

  • CHUN-YAN KUO

    (Queen's University, Kingston, On, Canada)

Abstract

In preparing this paper we have examined all the major tax systems in the Dominican Republic except the property tax. Our focus was both on the short term revenue requirements of the government as well as on the tax reform measures that are needed in order to meet the longer term revenue requirements of the public sector in an environment where tariff and institutional barriers to international trade are being reduced.

Suggested Citation

  • Hector Cury & Glenn Jenkins & CHUN-YAN KUO, 2004. "Fiscal Adjustment for Sustainable Growth in the Dominican Republic," Development Discussion Papers 2004-01, JDI Executive Programs.
    • Handle: RePEc:qed:dpaper:149
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    References listed on IDEAS

    as
    1. Glenn P. Jenkins & Chun‐Yan Kuo & Keh‐Nan Sun, 2003. "Taxation and Economic Development in Taiwan," American Journal of Economics and Sociology, Wiley Blackwell, vol. 62(4), pages 734-735, October.
    2. Mr. Oscar E Melhado Orellana, 2003. "Fiscal Sustainability and Resource Mobilization in the Dominican Republic," IMF Working Papers 2003/019, International Monetary Fund.
    Full references (including those not matched with items on IDEAS)

    Citations

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    Cited by:

    1. Glenn Jenkins & Chun-Yan Kuo, 2004. "Tax Expenditures In The Dominican Republic," Development Discussion Papers 2005-01, JDI Executive Programs.
    2. Glenn P. Jenkins, 2005. "Economic Implications of Measures to Bring the Dominican Republic into Compliance with the World Trade Organization (WTO) Rules Concerning the Operation of Free Zones," Development Discussion Papers 2005-04, JDI Executive Programs.
    3. Glenn P. Jenkins & Chun-Yan Kuo, 2019. "Taxing mobile capital in free trade zones to the detriment of workers," Asia-Pacific Journal of Accounting & Economics, Taylor & Francis Journals, vol. 26(3), pages 207-222, May.
    4. Glenn P. Jenkins & Chun-Yan Kuo, 2004. "Effective Border Tax Adjustments for Export Promotion," Development Discussion Papers 2004-06, JDI Executive Programs.
    5. World Bank, 2005. "Dominican Republic : Review of Trade and Labor Competitiveness," World Bank Publications - Reports 8531, The World Bank Group.

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    More about this item

    Keywords

    Dominican Republic; tax reform; individual income tax; corporation income tax; value added tax; excise tax; taxation of international trade; taxation and economic integration;
    All these keywords.

    JEL classification:

    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
    • H23 - Public Economics - - Taxation, Subsidies, and Revenue - - - Externalities; Redistributive Effects; Environmental Taxes and Subsidies
    • H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies

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