Raising Revenue with Transaction Taxes in Latin America - Or Is It Better to Tax with the Devil You Know?

Raising Revenue with Transaction Taxes in Latin America - Or Is It Better to Tax with the Devil You Know?

In recent years, various Latin American governments have resorted to taxes on bank debits and financial transactions as alternative ways of raising revenue. Considerable interest has developed in understanding the consequences of such reforms. The...

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Bibliographic Details
Main Author: Suescún, Rodrigo
Format: Policy Research Working Paper
Language:English
en_US
Published: World Bank, Washington, D.C. 2013
Subjects:
ACCOUNTING
ALTERNATIVE TAX REFORMS
AVERAGE TAX RATES
BENCHMARK
BUDGET CONSTRAINTS
CAPITAL ACCUMULATION
CAPITAL GAINS
CAPITAL INCOME
CAPITAL STOCK
CAPITAL-LABOR
CAPITAL-LABOR RATIO
CAPITAL-LABOR RATIOS
CENTRAL BANK
CONSUMPTION EXPENDITURES
CONSUMPTION TAXES
CONVENTIONAL WISDOM
DISTORTIONARY EFFECTS
ECONOMIC GROWTH
ECONOMIC RESOURCES
ECONOMIC THEORY
ECONOMIC WELFARE
EMPIRICAL STUDIES
EQUATIONS
EQUILIBRIUM
EXPENDITURES
EXTERNALITY
FACTOR PRICING
FINANCIAL CRISIS
FINANCIAL INTERMEDIARIES
FINANCIAL INTERMEDIATION
FINANCIAL TRANSACTIONS
FISCAL POLICIES
FISCAL POLICY
FOREIGN EXCHANGE
GDP
GENERAL EQUILIBRIUM MODEL
GENERAL EQUILIBRIUM SYSTEM
GOVERNMENT BONDS
GOVERNMENT FINANCE
GROSS OUTPUT
GROWTH MODEL
GROWTH MODELS
GROWTH PATH
GROWTH RATE
HUMAN CAPITAL
INCOME
INCOME TAXES
INEFFICIENCY
INPUT PRICES
INTERMEDIATE GOODS
INTERMEDIATE INPUT
INTERMEDIATE INPUTS
LABOR INPUT
LABOR SUPPLY
LAWS
LEISURE
LEVEL PLAYING FIELD
MARGINAL COST
MARGINAL PRODUCT
OIL
OIL PRICES
OUTPUT RATIO
POLICY MAKERS
PRODUCTION FUNCTION
PRODUCTION PROCESS
PRODUCTION TECHNOLOGY
PRODUCTIVITY
RATE OF RETURN
REAL INTEREST RATE
RELATIVE PRICES
RENTAL PRICE OF CAPITAL
RESOURCE ALLOCATION
STREAMS
TAX
TAX COLLECTION
TAX RATES
TAX REFORM
TAX REFORMS
TAX REVENUE
TAXATION
TECHNICAL CHANGE
TIME SERIES
TRANSFER PAYMENTS
TREASURY
TURNOVER TAXES
UTILITY FUNCTION
VALUE ADDED REVENUE SOURCES
REVENUE MOBILIZATION
BANK DEBIT CARDS
FINANCIAL OPTIONS
TRANSACTIONS
CAPITAL GAINS TAXES
Online Access:http://documents.worldbank.org/curated/en/2004/04/3401982/raising-revenue-transaction-taxes-latin-america-or-better-tax-devil-know
http://hdl.handle.net/10986/14773

Internet

http://documents.worldbank.org/curated/en/2004/04/3401982/raising-revenue-transaction-taxes-latin-america-or-better-tax-devil-know
http://hdl.handle.net/10986/14773

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