Tax reform paralysis in post-conflict Guatemala

New Political Economy

Volumn 14, Issue 1, 2009, Pages 101-131

  Sanchez, Omar ^a  

^a TEMPLE UNIVERSITY   (United States)

Author keywords

[No Author keywords available]

Indexed keywords

ECONOMIC CONDITIONS; POLITICAL ECONOMY; TAX REFORM; TAX SYSTEM;

CENTRAL AMERICA; GUATEMALA [CENTRAL AMERICA];

EID: 67650123124     PISSN: 13563467     EISSN: 14699923     Source Type: Journal    
DOI: 10.1080/13563460802673325     Document Type: Article

References (112)

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2. See Vito Tanzi, Taxation in Latin America in the Last Decade, Working Paper 76, Center for Research on Economic Development and Policy Reform, Stanford University, 2003.
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10. See Roy Bahl, George Martinez-Vásquez & Sally Wallace, The Guatemalan Tax Reform (Westview Press, 1996), p. 12.
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18. Ibid.
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74. IADB (Inter-American Development Bank), The Politics of Policies: Economic and Social Progress in Latin America. 2006 Report (Harvard University Press, 2006).
75. Sanchez, 'Guatemala's Party Universe'.
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78. Juan Alberto Fuentes, 'La Dimensión Económica de los Acuerdos de Paz', in Ruben Zamora et al. (eds), A Cinco Anos de la Firma de la Paz en Guatemala: Un Balance Critico, Serie Debate 51 (FLACSO, 2002).
79. Susanne Jonas, Of Centauis and Doves: Guatemala's Peace Process (WestView Press, 2000).
80. Pablo R. Schneider, 'Temas de Debate sobre la Politica Fiscal en Guatemala', in Torres-Rivas & Fuentes (eds), Guatemala.
81. The 12 per cent target had been scaled down by the Arzu government from where negotiations stood at the end of Carpio de León's administration, when the tax targets ranged from 12 to 14 per cent by 1998. In fact, the URNG's proposal was for a 17 per cent tax ratio and the IMF supported 14 per cent (James Boyce (ed.), Economic Policy for Building Peace: The Lessons El Salvador (Cynne Rienner, 1996), 11).
82. Inforpress Centroamericana, 28 October 1997.
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85. Edgar Gutierrez, 'La Disputa sobre el Pasado', Nueva Sociedad, No. 161 (1999), p. 10.
86. MINUGUA, Informe de Verificacion. El Pacto Fiscal un Ano Despues, Guatemala, May 2001.
87. Quoted in Juan Hernández Pico, 'Fiscal Pact a Major Achievement, Tax Reform next in Line, Revista Envio Digital, No. 229 (August 2000), p. 253.
88. For a detailed description, see Hernández Pico, 'Fiscal Pact a Major Achievement'.
89. Edmundo Urrútia, Ensayo sobre la Viabilidad Politica del Pacto Fiscal (FLACSO, 2001).
90. CEPAL, El Pacto Fiscal.
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94. Sieder et al., Who Governs?
95. Hernández Pico, 'Fiscal Pact a Major Achievement', p. 309.
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97. Fuentes & Cabrera, 'Pacto Fiscal and Guatemala', p. 161.
98. Inforpress Centroamericana, 20 June 2005.
99. Inforpress Centroamericana, 2 June 2004.
100. IMF, Guatemala: Medidas para Alcanzar el 12%, p. 10.
101. Prensa Libre, 28 January 2004.
102. Inforpress Centroamericana, 7 May 2004.
103. Inforpress Centroamericana, 9 October 2005.
104. Ibid.
105. Prensa Libre, 15 February 2006.
106. Prensa Libre, 30 September 2005.
107. Carlos Barreda, 'Urge una Reforma Tributaria Integral', Revista Albedrio, 13 October 2007.
108. Jones, 'The Role of Parties and Party Systems'.
109. IADB, The Politics of Policies.
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