Bank Debit Taxes in Latin America : An Analysis of Recent Trends

An Analysis of Recent Trends

Bank Debit Taxes in Latin America : An Analysis of Recent Trends
Six Latin American countries have levied taxes on withdrawals from bank accounts, which 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 economic impact. It concludes that the recently... READ MORE...

Publication date: May 2001
ISBN 9781451848908
$15.00

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