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dc.titleTaxation in the MERCOSUR and Coordination Possibilities
dc.contributor.authorBarreix, Alberto Daniel
dc.contributor.authorVillela, Luiz Arruda
dc.contributor.orgunitProductivity, Trade and Innovation Sector
dc.coverageArgentina
dc.coverageBrazil
dc.coverageUruguay
dc.coverageParaguay
dc.date.available2010-11-08T00:00:00
dc.date.issue2003-01-31T00:00:00
dc.description.abstractThis paper analyzes the evolution and structure of taxation in the Mercosur countries. Specifically, it covers taxes on goods and services, including general excise taxes and excises taxes, and income taxes, both corporate and personal. It also discusses the role of the tax administration and the appellate process, and concludes with suggestions for tax policy coordination among Mercosur countries.
dc.format.extent52;54
dc.identifier.doihttp://dx.doi.org/10.18235/0010538
dc.identifier.urlhttps://publications.iadb.org/publications/english/document/Taxation-in-the-MERCOSUR-and-Coordination-Possibilities.pdf
dc.identifier.urlhttps://publications.iadb.org/publications/spanish/document/Tributación-en-el-MERCOSUR-y-Posibilidades-de-Coordinación.pdf
dc.language.isoen
dc.mediumAdobe PDF
dc.publisherInter-American Development Bank
dc.subjectFiscal Policy
dc.subject.keywordsTaxation;Coordinación;Mercosur;coordination possibilities;Tributación en el Mercosur
idb.identifier.pubnumberTechnical Notes
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