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
Responding to a deepening economic crisis, serious structural problems with the tax system, a long and deep-seated opposition to even modest tax incre...
