Descripción del título
Argentina : tax policy for ...
This report analyzes the Argentine tax system to provide an overview and diagnosis of its problems, both from a macroeconomic and efficiency standpoint, as well as to outline key reforms. The reform measures in tax legislation, tax expenditures, and administration can greatly contribute to the stabilization of the economy and structural adjustment into the 1990s. The two objectives of the tax reform are 1) increase revenues to levels compatible with resumption of investment and growth and lead to a reduction of economic efficiencies and 2) restore high revenues elasticity and reduce economic distortions. In synthesis, the main recommendations for the Argentine tax system of the 1990s are as follows : 1) all revenue should accrue from a small number of taxes with a broad base and moderate rates, 2) the core of the system would be the income tax, a national property tax, and a generalized VAT, 3) additional revenues would accrue from a moderate, uniform import duty, and from the specific taxes on tobacco, alcohol, and energy products - import duties would also be boosted, 4) social security contributions would provide the remaining revenues and 5) earmarking of revenues would be eliminated when the reform is effective, with the exception of social security contributions
Monografía
monografia Rebiun22498633 https://catalogo.rebiun.org/rebiun/record/Rebiun22498633 m o d cr un||||a|a|| 100802s1990 dcua ob i000 0 eng d 992277129 993899818 0821315412 9780821315415 OCLCE eng pn OCLCE OCLCQ OCLCO OCLCF OCLCQ DCWBL OCLCQ OCLCO OCLCA s-ag--- Argentina tax policy for stabilization and economic recovery Washington, D.C. World Bank 1990 Washington, D.C. Washington, D.C. World Bank 1 online resource (xx, 143 pages) illustrations 1 online resource (xx, 143 pages) Text txt rdacontent computer c rdamedia online resource cr rdacarrier A World Bank country study 0253-2123 Includes bibliographical references This report analyzes the Argentine tax system to provide an overview and diagnosis of its problems, both from a macroeconomic and efficiency standpoint, as well as to outline key reforms. The reform measures in tax legislation, tax expenditures, and administration can greatly contribute to the stabilization of the economy and structural adjustment into the 1990s. The two objectives of the tax reform are 1) increase revenues to levels compatible with resumption of investment and growth and lead to a reduction of economic efficiencies and 2) restore high revenues elasticity and reduce economic distortions. In synthesis, the main recommendations for the Argentine tax system of the 1990s are as follows : 1) all revenue should accrue from a small number of taxes with a broad base and moderate rates, 2) the core of the system would be the income tax, a national property tax, and a generalized VAT, 3) additional revenues would accrue from a moderate, uniform import duty, and from the specific taxes on tobacco, alcohol, and energy products - import duties would also be boosted, 4) social security contributions would provide the remaining revenues and 5) earmarking of revenues would be eliminated when the reform is effective, with the exception of social security contributions Taxation- Argentina Fiscal policy- Argentina Impôt- Argentine Politique fiscale- Argentine Fiscal policy. Taxation. Belastingen. Belastingpolitiek. Steuerpolitik. Inflationsbekämpfung. Geschichte (1984-1988) Argentina Argentinien. Banco Internacional de Reconstrucción y Fomento Print version Argentina. Washington, D.C. : World Bank, 1990 (DLC) 90035701 (OCoLC)21408855 World Bank country study. 0253-2123