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Tendencias y orientaciones futuras en la reforma a la política tributaria: perspectiva latinoamericana
Get PDFEn este trabajo se examina la experiencia de reforma tributaria y la evolución de los ingresos de los países latinoamericanos durante los años ochenta y se identifican con los temas de la reforma tributaria que se debatirán en la década de los noventa. Con las reformas tributarias de los ochenta se derrumbaron las estructuras progresivas a los impuestos de renta y propiedad, y se dio énfasis a los impuestos indirectos, como el Iva, con lo cual perdieron importancia los ingresos por impuestos directos. De modo que en los noventa se reconsiderará el papel de este tipo de impuestos. Se utilizarán distintas formas de gravar a las empresas, tratando de que todas paguen por lo menos un impuesto mínimo, posiblemente sobre sus activos brutos; se intentará gravar el sector financiero o al uso de los servicios financieros; se volverá a gravar la propiedad; se impondrán impuestos a la contaminación ambiental; se difundirá el sistema de retenciones y se verán esfuerzos de armonización tributaria entre los países latinoamericanos, sobre todo en la áreas de impuestos a la renta de capital, doble tributación sobre el ingreso personal, aranceles aduaneros e Iva
Trends and future directions in tax policy reform: a Latin American perspective Tendencias y orientaciones futuras en la reforma a la política tributaria: perspectiva latinoamericana
No full textThis article examines experiences in tax reform and the evolution of income in Latin America during the 1980s, and identifies the areas of reform to be debated in the 1990s. The reforms of the 1980s removed the progressive rates applicable to income and assets and the focus shifted to indirect taxes such as Value-Added Tax, leaving direct taxation in second place. During the 1990s, the importan<br />ce of direct taxation will be raised again, Businesses will be<br />taxed in new ways, to ensure that all pay some tax, possibly based on their gross assets. Attempts will be made to tax the financial sector, or the use of financial services. Property will again be taxed. Pollution will be taxes. The system of withholdings will be more widespread, and their will be efforts to harmonize taxation systems in Latin America, especially in the area of capital yields, double taxation of personal income, customs duties and value-added taxes. <br />En este trabajo se examina la experiencia de reforma tributaria y la evolución de los ingresos de los países latinoamericanos durante los años ochenta y se identifican con los temas de la reforma tributaria que se debatirán en la década de los noventa. Con las reformas tributarias de los ochenta se derrumbaron las estructuras progresivas a los impuestos de renta y propiedad, y se dio énfasis a los impuestos indirectos, como el Iva, con lo cual perdieron importancia los ingresos por impuestos directos. De modo que en los noventa se reconsiderará el papel de este tipo de impuestos. Se utilizarán distintas formas de gravar a las empresas, tratando de que todas paguen por lo menos un impuesto mínimo, posiblemente sobre sus activos brutos; se intentará gravar el sector financiero o al uso de los servicios financieros; se volverá a gravar la propiedad; se impondrán impuestos a la contaminación ambiental; se difundirá el sistema de retenciones y se verán esfuerzos de armonización tributaria entre los países latinoamericanos, sobre todo en la áreas de impuestos a la renta de capital, doble tributación sobre el ingreso personal, aranceles aduaneros e Iva
Global taxes.
Get PDFThis paper argues that environmentlly oriented revenue sources are the preferred option for a global tax reflecting their ability to generate a double dividend by, first, helping to keep the environment clean with its concomitant positive impact on community welfare and, second, enabling the use of the revenue collected to mitigate global developmental concerns. A global carbon tax with the requirement of a minimum contribution is most suitable among alternative energy taxes even though taxes on transport congestion are also feasible. Global financial transactions taxes-despite their significant revenue potential--carry the possibility of distorting prices and volumes of international financial transactions. Based on selected experiences in international treaty making from the recent past, it is not certain, however, that either tax would be easy to introduce. Questions also arise regarding their administration on a global scale unless innovatively designed, regulated and implemented.Taxation
La tributación en América Latina: tendencias estructurales e impacto en la administración
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Financial transactions taxes
No full textThis paper attempts to address both theoretical and practical considerations for a tax such as financial transactions taxes (FTT). It includes examples of FTT in the wider context, for example, on stocks and derivatives, currency transactions, and tangible property. Most of the discussion centres on financial market issues to reflect the thrust of current discussion and debate. What is found is that assumptions and commensurate analysis about how financial markets function drive the final views and outcomes over FTT. A roadblock, that a clear understanding or explanation of the range of behaviours in financial markets is incomplete and imprecise, remains. However, globally, FTT remains a commonly used tax. A cross-country comparison is provided. It reveals, however, that FTT is often used as a temporary instrument
Reforma tributária na América Latina
Get PDFA reforma tributária difundiu-se na América Latina na última década, vindo complementar as mudanças estruturais empreendidas nas economias da região. Mas a reforma deve ser aprofundada para aproveitar-se ao máximo o progresso econômico alcançado na região e também para integrar ainda mais os países latinoamericanos à economia mundial
The creation of poverty and inequality in India: exclusion, isolation, domination and extraction
No full textPoverty in India is intimately connected with caste, untouchability, colonialism and indentured servitude, inseparable from the international experience of slavery and race. Focusing on historical and modern practices, this book goes beyond traditional economic approaches to poverty and demonstrates its genesis in exclusion, isolation, domination and extraction resulting in the removal of human and economic rights. Examining cash and asset transfers, as well as the enhancement of women's rights, primary health and education, it scrutinizes inadequacies in compensatory policies for redressing the balance. This is an original interdisciplinary contribution that offers bold domestic and international policies anchored in human radicalism to eradicate poverty
Tendencias y orientaciones futuras en la reforma a la política tributaria: perspectiva latinoamericana
No full textThis article examines experiences in tax reform and the evolution of income in Latin America during the 1980s, and identifies the areas of reform to be debated in the 1990s. The reforms of the 1980s removed the progressive rates applicable to income and assets and the focus shifted to indirect taxes such as Value-Added Tax, leaving direct taxation in second place. During the 1990s, the importance of direct taxation will be raised again, Businesses will betaxed in new ways, to ensure that all pay some tax, possibly based on their gross assets. Attempts will be made to tax the financial sector, or the use of financial services. Property will again be taxed. Pollution will be taxes. The system of withholdings will be more widespread, and their will be efforts to harmonize taxation systems in Latin America, especially in the area of capital yields, double taxation of personal income, customs duties and value-added taxes.En este trabajo se examina la experiencia de reforma tributaria y la evolución de los ingresos de los países latinoamericanos durante los años ochenta y se identifican con los temas de la reforma tributaria que se debatirán en la década de los noventa. Con las reformas tributarias de los ochenta se derrumbaron las estructuras progresivas a los impuestos de renta y propiedad, y se dio énfasis a los impuestos indirectos, como el Iva, con lo cual perdieron importancia los ingresos por impuestos directos. De modo que en los noventa se reconsiderará el papel de este tipo de impuestos. Se utilizarán distintas formas de gravar a las empresas, tratando de que todas paguen por lo menos un impuesto mínimo, posiblemente sobre sus activos brutos; se intentará gravar el sector financiero o al uso de los servicios financieros; se volverá a gravar la propiedad; se impondrán impuestos a la contaminación ambiental; se difundirá el sistema de retenciones y se verán esfuerzos de armonización tributaria entre los países latinoamericanos, sobre todo en la áreas de impuestos a la renta de capital, doble tributación sobre el ingreso personal, aranceles aduaneros e Iva
Contours and conflicts in tax design: principles and international practice
Get PDFTax design is said to be based on certain principles comprising efficiency of resource allocation despite taxation’s distortionary effects, maintenance or encouragement of equity among taxpayers, and assisting in macro-economic stabilisation. Other safeguards are a tax system’s revenue productivity, clarity of taxation law, ease of tax compliance, and facilitation of tax administration. Common experience reveals, however, that no tax structure complies with these criteria all at once, for the principles tend to conflict with one another. The term reform is variously used by authors and across tax professions — economists, legal experts, accountants, administrators — their emphasis varying significantly. Bridging these gaps remains a crucial challenge. Empirical evidence also suggests that when a new administration takes over, it puts its own stamp on tax policy, egged on by lobbyists who were adversely affected in earlier change cycles. And, with the internationalisation of taxation, a country’s tax structure gets affected by developments in political or trading blocs. With this background, this paper points towards vacillations and drifts in the way tax changes occur. Consumption taxes (VAT/GST), production taxes such as excises, environment taxes, and user charges, as well as direct taxes including income and wealth taxes, and their component taxes on dividends, capital gains, cash-flow, presumptive bases, minimum tax payments, and emerging factors in international taxation, are taken up. In conclusion, the effects of taxes go beyond narrow economic aspects. Legal, accountancy or administrative aspects carry important implications. The glass wall between tax economics and tax law or accountancy, and between tax economics and tax administration, if removed, would generate an awareness with beneficial crossover effects. Then tax reform can be discussed on the same plane and be implemented with comparable understandings
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