Tax reform for human development in Central America

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cepal.bibLevelSección o Parte de un Documento
cepal.callNumberX/C 22(87/2005)
cepal.docTypeRevistas
cepal.idSade25578
cepal.topicEngFISCAL AFFAIRS
cepal.topicSpaASUNTOS FISCALES
cepal.workareaEngECONOMIC DEVELOPMENT
cepal.workareaSpaDESARROLLO ECONÓMICO
dc.contributor.authorAgosin, Manuel R.
dc.contributor.authorGómez Sabaini, Juan Carlos
dc.contributor.authorMachado, Roberto
dc.contributor.authorBarreix, Alberto
dc.coverage.spatialEngCENTRAL AMERICA
dc.coverage.spatialSpaAMERICA CENTRAL
dc.date.accessioned2014-01-02T18:44:06Z
dc.date.available2014-01-02T18:44:06Z
dc.date.issued2005-12
dc.descriptionIncludes bibliography
dc.description.abstract Tax revenue in Central American countries accounts for just 13.5% of their gross domestic product; and the resultant resource shortage means insufficient and low-quality public expenditure, and chronic fiscal deficits financed through borrowing. In 2003 interest payments absorbed an average of 18% of the subregion's total tax revenue. In these open economies, whose enterprises need to become more internationally competitive, fiscal policy is crucial both for financing the necessary physical and social infrastructure and for combating the poverty that still afflicts roughly 40% of the population. The economic development of Central America therefore needs second-generation reforms to modernize its tax systems, in order to increase revenue by about four percentage points of GDP.
dc.formatTexto
dc.format.extentpáginas. 79-94
dc.format.mimetypeapplication/pdf
dc.identifier.unSymbolLC/G.2287-P
dc.identifier.urihttps://hdl.handle.net/11362/11115
dc.language.isoeng
dc.physicalDescriptionp. 79-94
dc.relation.isPartOfCEPAL Review
dc.relation.isPartOfNo87
dc.relation.isPartOfSeriesCEPAL Review
dc.relation.translationLanguagespa
dc.relation.translationRecordReforma tributaria para el desarrollo humano en Centroamérica
dc.relation.translationUrihttps://hdl.handle.net/11362/11081
dc.subject.unbisEngECONOMIC DEVELOPMENT
dc.subject.unbisEngFISCAL POLICY
dc.subject.unbisEngGROSS DOMESTIC PRODUCT
dc.subject.unbisEngPOVERTY MITIGATION
dc.subject.unbisEngTAX REFORM
dc.subject.unbisEngTAX REVENUES
dc.subject.unbisEngTAXATION
dc.subject.unbisSpaDESARROLLO ECONOMICO
dc.subject.unbisSpaINGRESOS FISCALES
dc.subject.unbisSpaMITIGACION DE LA POBREZA
dc.subject.unbisSpaPOLITICA FISCAL
dc.subject.unbisSpaPRODUCTO INTERNO BRUTO
dc.subject.unbisSpaREFORMA TRIBUTARIA
dc.subject.unbisSpaTRIBUTACION
dc.titleTax reform for human development in Central America
dc.type.coarartículo
dspace.entity.typePublication
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relation.isAuthorOfPublication.latestForDiscovery8a8318d1-f255-4112-92a0-f5819c114bdd
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