The Pending Tax Reform in Costa Rica: Considerations for the Design of the Tax System

 

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書誌詳細
著者: Loría, Luis
フォーマット: artículo original
状態:Versión publicada
出版日付:2009
その他の書誌記述:Since the 1990s, the debate about the need of fiscal reforms of diverse nature in Costa Rica has intensified. Although some ambitious reforms have been promoted, the results have been failure or, in the best case, marginal changes (not necessarily improvements) on existing taxes. At different points in time, different arguments have been put forth to justify the reforms, with reference, in most cases, to the immediate problems faced by a particular government. As a result, the tax system embodies the scars of failed experiments and partially implemented initiatives that have accumulated and become evident through a series of inefficiencies and injustices. In this paper, we will identify and analyze some of the main inefficiencies and injustices and discuss possible alternatives to overcome them or reduce them.
国:Portal de Revistas UCR
機関:Universidad de Costa Rica
Repositorio:Portal de Revistas UCR
言語:Español
OAI Identifier:oai:portal.revistas.ucr.ac.cr:article/9033
オンライン・アクセス:https://revistas.ucr.ac.cr/index.php/reconomicas/article/view/9033
キーワード:Reforma fiscal
Economía política
Filosofía política
Estudios latinoamericanos
Procesos de asignación de recursos
Economía de la Información
Instituciones económicas
Inversión extranjera directa
Crecimiento económico
Fiscal reform
Political economy
Political philosophy
Latinamerican studies
Resource allocation processes
Information Economics
Economic institutions
Foreign direct investment
Economic growth