%0 Journal Article
%T Tributa£¿£¿o, Reforma e Federalismo: uma vis£¿o atual da Am¨¦rica Latina
%A Afonso
%A Jos¨¦ Roberto
%A Junqueira
%A Gabriel
%J Documentos y aportes en administraci£¿3n p£¿oblica y gesti£¿3n estatal
%D 2007
%I Scientific Electronic Library Online
%X the objective of this paper is to analyze the tax system in latin-american federations (argentina, brazil and mexico) and its reforms. the startpoint is a contextualization about the macroeconomic and social scenario, from which we make a diagnosis of taxation in the region -with special attention paid to the evolution of the tax burden-. following is a presentation of the recent reform agenda, focused on the federative debate. at the end, some perspectives and trends are drawn.
%K tax reform
%K latin am¨¦rica.
%U http://www.scielo.org.ar/scielo.php?script=sci_abstract&pid=S1851-37272007000200007&lng=en&nrm=iso&tlng=en