Tax Research and Tax Reform in Latin America — A Survey and Commentary
Bibliographic Data
| ID | 7905978 |
|---|---|
| Authors | Richard M Bird (0000-0003-0382-3099, Harvard University Press), Oliver Oldman (Harvard University Press) |
| Year | 1968 |
| Volume | 3 |
| Issue | 3 |
| Pages | 5-24 |
| Publication date | 1968-01-01 |
| Peer Reviewed | Yes |
| Open Access | Yes |
| Type | ARTICLE |
| Venue | Latin American Research Review (JOURNAL) |
| Journal identifiers | ISSN: 0023-8791 • E-ISSN: 1542-4278 |
| Publisher | Cambridge University Press (CUP) (PUBLISHER) |
| DOI | 10.1017/s0023879100028910 |
| OpenAlex | W4312774804 |
| Language | EN |
| Citations received | 3 |
| References cited | 12 |
In 1961 twenty latin american countries signed a document which committed them “to reform tax laws, demanding more from those who have most, to punish tax evasion severely, and to redistribute the national income in order to benefit those who are most in need while, at the same time, promoting savings and investment and reinvestment of capital.” Both before and since this declaration a great deal of research on taxation has been carried out in Latin America, and even more has been said about the “need” for tax “reform
Declaration · Direct tax · Double taxation · Economic policy · Economics · Investment (military) · Latin Americans · Order (exchange) · Political science · Public economics · Tax avoidance · Tax Evasion · Tax reform · Corporate Taxation and Avoidance · Finance · Fiscal Policy and Economic Growth · Law · Taxation and Compliance Studies
| Unique citing works | 3 |
|---|---|
| Citations per year | 0.06 |
| Citation span | 1973 - 1993 (21) |
| Citation velocity | historical |
| Highly cited | No |
| Citation types | Neutral: 2 |