Bank debit taxes in Latin America : An analysis of recent trends /

Six Latin American countries have livied taxes on withdrawals from bank accounts, wich have been viewed as a convenient tax handle during a difficult fiscal period. The paper reviews the arguments for and against this type of taxation, describes the taxes, and surveys their revenue performance and e...

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Bibliographic Details
Main Author: Coelho, Isaias, 1944-
Other Authors: Summers, Victoria P., Ebrill, Liam P.
Format: Book
Language:English
Published: Washington, D.C. : International Monetary Fund, 2001
Series:IMF working paper ; no. WP/01/67
Subjects:
Online Access:http://www.imf.org/external/pubs/ft/wp/2001/wp0167.pdf