Tax Policy On United States Investment In Latin America

Additional Authors Include Jules G. Korner, Roberto T. Alemann, Augusto Roberto Grivot, James R. Holway, And Many Others. Foreword By Stanley J. Bowers. Preface By Walter A. Slowinski. Symposium Conducted By The Tax Institute Incorporated, Now Tax Institute Of America, October 25-26, 1962.

The study analyses the applicable provisions of the United States tax system as well as proposals for change under discussion at the time, highlighting their implications for the business decisions of US investors in Latin America.

Includes AID memorandum to businesses (p. 193-370).

Tax Policy for Inclusive Growth in Latin America and the Caribbean

From the mid-1980s to early 1990s, Latin American tax policy provided rich lessons for other reforming countries. Meaningful innovations led also to perceptible revenue gains. Later in the 1990s, tax policies began to drift. Shining examples of fundamental reform seemed to lose their luster. Revenue in terms of GDP also stagnated, partly reflecting over-reliance on consumption taxes and neglect of taxable capacity on incomes. The stagnation has been exacerbated by excessively simplified administrative practices. Based on these developments and on the limited taxability of internationally mobile capital, the paper anticipates a likely tax structure for the new century.