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拉丁美洲部分国家的税收改革俞其锐在过去十年中,税收改革已席卷了拉丁美洲。税收改革不仅是总体经济改革的一个有机部分,而且往往是其中最重要的因素。拉丁美洲税制结构中最重要的变化包括:个人所得税。1986-1992年,改革的原则是简化税收及使税收更趋中性。...
Tax Reform in Some Latin American Countries Yu Qirui Tax reform has swept Latin America over the past decade. Tax reform is not only an organic part of the overall economic reform, but it is often the most important factor. The most important changes in the tax structure in Latin America include: personal income tax. In 1986-1992, the principle of reform was to simplify taxes and make tax more neutral. ...