Taxation and Latin American Integration

Edited by Vito Tanzi

Edited by Luiz Villela

Edited by Alberto Barreix

    • Foreword by Santiago Levi
    • Acknowledgments
    • Chapter 1. Introduction by Vito Tanzi
    • Chapter 2. The Fiscal Impact of Trade Liberalization by Luiz Villela, Jeronimo Roca, and Alberto Barreix
    • Chapter 3. Trade Liberalization and Fiscal Balances: Exploring Obvious and Less Obvious Channels by Vito Tanzi
    • Chapter 4. Regional Integration and Tax Harmonization: Issues and Recent Experiences by Fernando Velayos, Alberto Barreix, and Luiz Villela
    • Chapter 5. Fiscal Decentralization and Regional Economic Integration in Latin America: Key Policy Linkages by Eduardo Wiesner
    • Chapter 6. Globalization and Tax Competition: Implications for Developing Countries by Reuven S. Avi-Yonah
    • Chapter 7. Tax Incentives for Foreign Investment in Latin America and the Caribbean: Do They Need to Be Harmonized? by Richard M. Bird
    • Chapter 8. Tax Treaties in Latin America: Issues and Models by Peter D. Byrne
    • Chapter 9. Transfer Pricing and Latin American Integration by Amparo Mercader and Horacio Pena
    • Chapter 10. Exchanging Tax Information as a Tool to Curb Unfair Competition at the International Level by Claudino Pita
    • Chapter 11. Economic Integration and Pensions: The European Union, Latin America, and the Caribbean by Francisco Jose Delmas Gonzalez
    • Chapter 12. Capital Income Tax Coordination in the European Union: A Blueprint for Latin America? by Harry Huizinga
    • Chapter 13. Globalization, Tax Systems, and the Architecture of the Global Economic System by Vito Tanzi
    • Index
  • Cover: Taxation and Latin American Integration

Vito Tanzi is Consultant at the Inter-American Development Bank.

Luiz Villela is Trade and Integration Economist at the Inter-American Development Bank.

Alberto Barreix is Senior Trade and Integration Economist at the Inter-American Development Bank.