Central American Tax Reform: Trends and Possibilities photograph

Central American Tax Reform: Trends And Possibilities

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Originally published December 2002
AuthorsMs. Asegedech WoldeMariam
Janet Gale Gale Stotsky
Date of Reg.
Date of Upd.
ID2610704
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About Central American Tax Reform: Trends And Possibilities


Central American tax systems are modern in their orientation, though there remains scope for beneficial reform. Value-added taxes are the mainstay of collections, but their performance varies. Income and property taxes remain relatively underused and should apply to higher income taxpayers more comprehensively. . . .

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