The Guatemalan Tax Reform

History

Wallace, Sally

Bahl, Roy

Martinez-Vazquez, George

Americas

Routledge

This book describes the analysis that led to the reform of the Guatemalan tax system in 1992. It also describes the tax policy aspects to improve tax administration, budgeting and fiscal planning, and a training program in customs and tax administration.

Business & Money

Economics

Responding to a deepening economic crisis, serious structural problems with the tax system, a long and deep-seated opposition to even modest tax increases, and a weak tax administration, the Guatemalan government introduced a comprehensive tax reform program in 1992. In this concise volume, Roy Bahl, Jorge Martinez-Vazquez, and Sally Wallace review the data that supported the creation of the reform program and evaluate the first round of revenues and tax-burden effects.Focusing their theoretical and empirical analysis on revenue yield impacts, on effects of relative prices and relative tax treatment of different types of companies, and on the distribution of tax burdens by income class, the authors factor in individual and company income taxes, value-added tax, taxes on international trade, and property tax. In each case, they describe the existing tax system and evaluate it against the traditional norms; in addition, they analyze alternative structural reforms within the Guatemalan context.Comprehensive tax reforms in less developed countries are infrequent, and the Guatemalan experience provides a fascinating case study of how modern analytic techniques can be used by policymakers to formulate tax structure changes. The authors also draw contrasts with experiences in other countries and revisit many of the principles that have been laid down for guiding tax reforms in developing nations.

Martinez-Vazquez, Jorge

Westview Press

Christmas Emporium: The Miniature Shop of Imagination

Arts & Photography

G Editions

Book by Martinez-Vazquez, Jorge, Rider, Mark, Wallace, Sally

Tax Reform in Russia

Rider, Mark

Edward Elgar Publishing

When Sally Wallace--an accomplished miniaturist for more than forty years--visited Moscow with her husband, she fell in love with the onion domes and architecture of St. Basil's Cathedral and traveled home with the idea to recreate it in miniature. Now, in her new book A Russian Fantasy, Wallace takes readers on a tour of the miniature inspired by St. Basil's, her most ambitious to date. Within these pages, photos show the detailed exterior which replicates the cathedral, a Russian Orthodox church in Red Square built in the sixteenth century, while the interior reveals an entirely original design, complete with a museum, a workshop, an astronomical observatory, and living quarters. A tribute to all of the artisans who contributed their work, this photo journal documents the elaborate craftsmanship that brings the miniature to life.

Russian Fantasy: Miniatures : Miniatures

Travel

Specialty Travel

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Books by Wallace, Sally