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Tax Reform in Latin America: A Review of Some Recent Experiences

Published online by Cambridge University Press:  12 October 2022

Richard M. Bird
Richard M. Bird*
Affiliation:
University of Toronto
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Not since the heyday of foreign tax missions in the 1960s has tax reform been discussed as intensively in Latin America. During the 1980s, major tax reforms took place in Mexico, Bolivia, Argentina, and Colombia, and somewhat similar reforms occurred in the previous decade in Chile and Uruguay. Moreover, tax reform seems to be climbing higher on the policy agenda in countries as diverse as Guatemala, Venezuela, Paraguay, and Peru.

Type
Research Article
Information
Latin American Research Review , Volume 27 , Issue 1 , 1992 , pp. 7 - 36
Copyright
Copyright © 1992 by the University of Texas Press

Footnotes

∗

An earlier version of this paper was prepared in 1989 for the Economic Development Institute of the World Bank. I am grateful to Charles McLure, Wayne Thirsk, and several anonymous LARR referees for their helpful comments. I alone, however, am responsible for what is said here.

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