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Central America
			: Global Integration and Regional Cooperation

Central America : Global Integration and Regional Cooperation »

Series: Occasional Papers

Author(s): Markus Rodlauer , and Alfred Schipke

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 14 July 2005

DOI: http://dx.doi.org/10.5089/9781589064461.084

ISBN: 9781589064461

Keywords: Tax administration, Statistics, exchange rate, exchange rate regimes, exchange rate regime, free trade, trade diversion

Central America has received growing attention as a region that is integrating successfully into the global economy. This paper examines-among other things-the macroeconomic and fiscal implications of the Free Trad...

Fiscal Positions in Latin America

Fiscal Positions in Latin America »

Source: Fiscal Positions in Latin America : Have They Really Improved?

Volume/Issue: 2008/137

Series: IMF Working Papers

Author(s): Jeronimo Zettelmeyer , and Ivanna Hollar

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 May 2008

ISBN: 9781451869965

Keywords: tax structure, tax system, tax revenue, tax administration

Fiscal performance in Latin America looks much improved this decade compared to the 1980s or 1990s. Is this a "structural" improvement or likely to be transitory? This paper answers this question by estimating the...

Costa Rica

Costa Rica »

Source: Costa Rica : Technical Assistance Report-Revenue Administration Gap Analysis Program-Tax Gap Analysis for General Sales and Corporate Income Tax

Volume/Issue: 2018/124

Series: IMF Staff Country Reports

Author(s): International Monetary Fund. Fiscal Affairs Dept.

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 29 May 2018

ISBN: 9781484356777

Keywords: Revenue administration, Sales taxes, Corporate income taxes, Tax revenues, Technical Assistance Reports, Costa Rica

This Technical Assistance Report presents the estimates of tax gaps for general sales tax (GST) and corporate income tax in Costa Rica. The estimated GST compliance gap in Costa Rica increased from 29 percent in 20...

I Introduction and Overview

I Introduction and Overview »

Source: Central America : Global Integration and Regional Cooperation

Series: Occasional Papers

Author(s): Markus Rodlauer , and Alfred Schipke

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 14 July 2005

ISBN: 9781589064461

Keywords: Tax administration, Statistics, exchange rate, exchange rate regimes, exchange rate regime, free trade, trade diversion

Central America has received growing attention in recent years as a region that is integrating successfully into the global economy. A decade and a half after the end of civil conflicts and serious economic...

II Macroeconomic Implications of CAFTA-DR

II Macroeconomic Implications of CAFTA-DR »

Source: Central America : Global Integration and Regional Cooperation

Series: Occasional Papers

Author(s): Markus Rodlauer , and Alfred Schipke

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 14 July 2005

ISBN: 9781589064461

Keywords: Tax administration, Statistics, exchange rate, exchange rate regimes, exchange rate regime, free trade, trade diversion

Five Central American countries (Costa Rica, El Salvador, Guatemala, Honduras, and Nicaragua) and the United States signed the Central American Free Trade Agreement (CAFTA) in May 2004. The Dominican Republi...

III Trade Liberalization and Tax Coordination

III Trade Liberalization and Tax Coordination »

Source: Central America : Global Integration and Regional Cooperation

Series: Occasional Papers

Author(s): Markus Rodlauer , and Alfred Schipke

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 14 July 2005

ISBN: 9781589064461

Keywords: Tax administration, Statistics, exchange rate, exchange rate regimes, exchange rate regime, free trade, trade diversion

The free trade agreements between the Central American countries, the Dominican Republic, and the United States (CAFTA-DR) are expected to have a significant impact in many areas of the region’s economies, i...

IV Fiscal Sustainability: A Value-at-Risk Approach

IV Fiscal Sustainability: A Value-at-Risk Approach »

Source: Central America : Global Integration and Regional Cooperation

Series: Occasional Papers

Author(s): Markus Rodlauer , and Alfred Schipke

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 14 July 2005

ISBN: 9781589064461

Keywords: Tax administration, Statistics, exchange rate, exchange rate regimes, exchange rate regime, free trade, trade diversion

Recurring debt problems and high public debt have brought the issue of fiscal sustainability to the foreground in several Central American countries. Although public debt-to-GDP ratios have started to come d...

V Regional Integration and Exchange Rate Arrangements

V Regional Integration and Exchange Rate Arrangements »

Source: Central America : Global Integration and Regional Cooperation

Series: Occasional Papers

Author(s): Markus Rodlauer , and Alfred Schipke

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 14 July 2005

ISBN: 9781589064461

Keywords: Tax administration, Statistics, exchange rate, exchange rate regimes, exchange rate regime, free trade, trade diversion

The Central American–Dominican Republic Free Trade Agreement (CAFTA-DR) with the United States, combined with increasing integration among the Central American countries, provides an opportunity to reflect o...

VI Regional Integration and Financial System Issues

VI Regional Integration and Financial System Issues »

Source: Central America : Global Integration and Regional Cooperation

Series: Occasional Papers

Author(s): Markus Rodlauer , and Alfred Schipke

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 14 July 2005

ISBN: 9781589064461

Keywords: Tax administration, Statistics, exchange rate, exchange rate regimes, exchange rate regime, free trade, trade diversion

Central America has made good progress over the past decade in stabilizing the macroeconomic environment and establishing a sound and efficient financial system. Macroeconomic stability and measures to addre...

VII Regional Issues in Macroeconomic Statistics

VII Regional Issues in Macroeconomic Statistics »

Source: Central America : Global Integration and Regional Cooperation

Series: Occasional Papers

Author(s): Markus Rodlauer , and Alfred Schipke

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 14 July 2005

ISBN: 9781589064461

Keywords: Tax administration, Statistics, exchange rate, exchange rate regimes, exchange rate regime, free trade, trade diversion

Central America has made significant efforts in recent years to improve data quality and provision, with a view to ensuring sound economic policymaking and to fostering investors’ confidence (see Box 7.1)....