LEADER 02633nam-a2200373Ia-4500
001 990000506560204151
005 20180214134609.0
008 080412s2008----dcua-----b----001-0-eng-d
020 |a 9781597820585 
020 |a 159782058X 
035 |a (OCoLC)000050656 
035 |a (udesa)000050656USA01 
035 |a (OCoLC)223906759 
035 |a (OCoLC)223906759 
035 |a (OCoLC)990000506560204151 
040 |a BTCTA  |c BTCTA  |d BAKER  |d YDXCP  |d U@S 
043 |a cl----- 
049 |a U@SA 
050 4 |a HJ2460.5  |b .T39 2008 
245 0 0 |a Taxation and Latin American integration /  |c Vito Tanzi, Alberto Barreix, and Luiz Villela, editors. 
260 |a Washington D.C. :  |b Inter-American Development Bank ;  |a [Cambridge, Mass.] :  |b David Rockefeller Center for Latin American Studies, Harvard University,  |c c2008. 
300 |a vi, 438 p. :  |b ill. ;  |c 23 cm. 
504 |a Includes bibliographical references and index. 
505 0 |a Introduction / Vito Tanzi -- The fiscal impact of trade liberalization / Luiz Villela, Jerónimo Roca, and Alberto Barreix -- Trade liberalization and fiscal balances : exploring obvious and less obvious channels / Vito Tanzi -- Regional integration and tax harmonization : issues and recent experiences / Fernando Velayos, Alberto Barreix, and Luiz Villela -- Fiscal decentralization and regional economic integration in Latin America : key policy linkages / Eduardo Wiesner -- Globalization and tax competition : implications for developing countries / Reuven S. Avi-Yonah -- Tax incentives for foreign investment in Latin America and the Caribbean : do they need to be harmonized? / Richard M. Bird -- 
505 0 |a Tax treaties in Latin America : issues and models / Peter D. Byrne -- Transfer pricing and Latin American integration / Amparo Mercader and Horacio Peña -- Exchanging tax information as a tool to curb unfair competition at the international level / Claudino Pita -- Economic integration and pensions : the European Union, Latin America, and the Caribbean / Francisco José Delmas González -- Capital income tax coordination in the European Union : a blueprint for Latin America? / Harry Huizinga -- Globalization, tax systems, and the architecture of the global economic system / Vito Tanzi. 
650 0 |a Taxation  |z Latin America. 
650 0 |a Free trade  |z Latin America. 
650 0 |a Globalization  |z Latin America. 
651 0 |a Latin America  |x Economic integration. 
700 1 |a Tanzi, Vito. 
700 1 |a Barreix, Alberto. 
700 1 |a Villela, Luiz Arruda. 
710 2 |a Inter-American Development Bank. 
710 2 |a David Rockefeller Center for Latin American Studies.