Start your advanced search in the IDB Publications Catalog.


Date issued: 7월 2002
Author(s): Martin, Dougal

This study advocates the adoption of an alternative development model in Suriname. Suriname adopted a state-centered and inward-looking development model in the early 1980s, although elements of the…

Date issued: 7월 2002 Generative AI enabled
Author(s): Pintus, Elisa

The purpose of this paper is to examine how Italy is innovating and changing its public administration. It will focus on the reforms that are currently being implemented in Italy, with specific…

Date issued: 6월 2002
Author(s): González Cano, Hugo

Esta presentación analiza brevemente las posibilidades de la armonización tributaria entre los países miembros del Mercosur y para ello se partirá de un breve análisis comparativo de los impuestos…

Date issued: 6월 2002
Author(s): Okada, Yoshiyasu

This document gives an overview of organizational structure of the National Tax Agency (NTA) in Japan, which administers assessment and collection of all national taxes (except for customs duty,…

Date issued: 6월 2002
Author(s): Okada, Yoshiyasu

Este documento trata una breve historia, las tendencias recientes y el estado actual del sistema tributario japonés como antecedentes. Luego resume los impuestos principales y describe el actual…

Date issued: 6월 2002
Author(s): Usui, Nobuaki

This paper analyzes why Japan introduced the self-assessment system for "income tax" in such adverse circumstances, what problems it faced as a result of its implementation, and how the…

Date issued: 6월 2002
Author(s): Usui, Nobuaki

Este documento analiza el por qué Japón introdujo el sistema de la auto-liquidación para el cálculo del impuesto sobre la renta en tan adversas circunstancias, los problemas que tuvieron que ser…

Date issued: 6월 2002
Author(s): McLees, John

This document identifies tax compliance issues that have the potential to create significant barriers to foreign investment in Latin America and suggests some steps that local tax authorities and the…

Date issued: 6월 2002
Author(s): Byrne, Peter D.

This paper compares the history of tax incentives in seven Latin American countries. It is an attempt to understand why countries enact tax incentive legislation; how countries measure the costs and…

Date issued: 6월 2002
Author(s): Pearlman, Ronald A.

This paper discusses the organization of the Internal Revenue Service, which is responsible for administering of the federal tax system in the United States. It also provides information on the…