departmental public finances, departmental vertical imbalances and the proposal to levy a VAT surcharge and a retail sales tax for …, then includes calculations of the effective rates of the property and land tax and the industry and commerce tax …, estimating the municipal tax burden, the efficiency rate of tax collection, and the determinants of both. The paper concludes …

This paper analyzes budgetary institutions, the tax system and public debt management in Jamaica. It explores the … fiscal policies. The paper also analyzes the requirements for achieving revenues through a tax system that does not distort …

A tax reform process is now in course in Brazil. It started in 1995, when the President of the Republic presented to … the National Congress a proposal to amend the chapter on the tax system of the Brazilian Federal Constitution (PEC 175 …-called Kandir Law that modified the chief state tax ¿ on the circulation of merchandises and on communication and interstate and …

Institutional Capacity and Finance Sector within the framework of the project Tax Expenditures: Reducing Abuse and Increasing … Effectiveness. It tackles controversial questions regarding the interpretation, criteria, and estimation methodologies of tax … expenditures in the field of corporate income tax aimed at encouraging investment. It is intended to provide the basis for a …

Tax policy is among the most common and relevant instruments in the toolkit of policy-makers when thinking about … approaches, we estimate the effects on growth of the most important taxes for the region, namely personal income tax, corporate … income tax, general taxes on goods and services, including value added and other sales taxes, and revenues from natural …

Tax expenditures are generally defined as those government expenditures carried out through tax legislation …, regulations, and practices that reduce or defer taxes for some taxpayers. There is a general concern that the tax expenditures … negatively affect the budget and tax policies, which in turn affect the transparency, efficiency, and equality of the fiscal …

prefectures, emphasizing reduction of dependence on natural resources and strengthening of subnational tax autonomy. The paper … additionally identifies tax instruments or tax bases that could be assigned exclusively to regional governments or shared with the … show that several options exist for increasing the tax autonomy of local governments. The tax instruments proposed in this …