Holdings: 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
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

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

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