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| dc.title | Tax Harmonization and Economic Integration: MERCOSUR |
| dc.contributor.author | Rezende, Fernando |
| dc.contributor.orgunit | Regional Operations Department |
| dc.coverage | Argentina |
| dc.coverage | Brazil |
| dc.coverage | Paraguay |
| dc.coverage | Uruguay |
| dc.date.available | 2011-07-19T00:00:00 |
| dc.date.issue | 2005-01-01T00:00:00 |
| dc.description.abstract | The issue of tax harmonization may come to the fore as part of newer proposals to deepen the economic integration. Under this more favorable assumption, this paper aims at appraising alternative scenarios for tax harmonization in the MERCOSUR and proposing a specific route to be followed. With this goal in mind, the author begins by pointing out the most important differences in the tax systems of the member countries and examining the main challenges they face to harmonize taxation in the region. Also discussed is the experience of the European Union with respect to tax harmonization, and also an appraisal of the implications of tax asymmetries. Lastly, the paper concludes with recommendations for achieving tax harmonization in the region. |
| dc.format.extent | 39 |
| dc.identifier.doi | http://dx.doi.org/10.18235/0011150 |
| dc.identifier.url | https://publications.iadb.org/publications/english/document/Tax-Harmonization-and-Economic-Integration-MERCOSUR.pdf |
| dc.language.iso | en |
| dc.medium | Adobe PDF |
| dc.publisher | Inter-American Development Bank |
| dc.subject | Globalization and Regionalization |
| dc.subject | Trade Agreement |
| dc.type | Working Papers |
| idb.identifier.pubnumber | Working Papers |