Series: IMF Working Papers
Author(s): Janet Stotsky , and Asegedech WoldeMariam
Publisher: INTERNATIONAL MONETARY FUND
Publication Date: 01 December 2002
Keywords: Tax Reform, tax rates, taxation, tax revenue, tax system, tax structure, Public Economics: General, Subsidies, and Revenue: General,
Central American tax systems are modern in their orientation, though there remains scope for beneficial reform. Value-added taxes are the mainstay of collections, but their performance varies. Income and property t...