Some Principles of Taxation for Latin America: Lessons from the USA and European Experiences
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Note: Type of Document - Word 6.0 (Mac); prepared on Macintosh; to print on LaserWriter 4/600PS; pages: 15 . This paper was presented at the 14th Conference of the Business Association of Latin American Studies, Rio de Janeiro, Brazil, April, 1997
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References listed on IDEAS
- Murray N. Rothbard, 1981. "The Myth of Neutral Taxation," Cato Journal, Cato Journal, Cato Institute, vol. 1(2), pages 519-564, Fall.
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- Cullis, J G & Jones, P R & Morrissey, O, 1991. "Public Choice Perspectives on the Poll Tax," Economic Journal, Royal Economic Society, vol. 101(406), pages 600-614, May.
- Alan Reynolds, 1985. "Some International Comparisons of Supply-Side Tax Policy," Cato Journal, Cato Journal, Cato Institute, vol. 5(2), pages 543-569, Fall.
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More about this item
Keywords
tax taxation public finance latin america;JEL classification:
- H2 - Public Economics - - Taxation, Subsidies, and Revenue
- K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law
- O23 - Economic Development, Innovation, Technological Change, and Growth - - Development Planning and Policy - - - Fiscal and Monetary Policy in Development
NEP fields
This paper has been announced in the following NEP Reports:- NEP-PBE-1998-10-02 (Public Economics)
- NEP-PUB-1998-10-02 (Public Finance)
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