Cover: Taxation and Latin American Integration, from Harvard University PressCover: Taxation and Latin American Integration in PAPERBACK

Taxation and Latin American Integration

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Product Details


$39.95 • £31.95 • €36.00

ISBN 9781597820585

Publication Date: 09/30/2008


437 pages

6-1/8 x 9-1/4 inches

39 tables, 4 line illustrations

David Rockefeller Center for Latin American Studies

World, subsidiary rights restricted

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

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