Tabla de Contenidos:
  • 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
  • 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.