USAID DEC

Impuesto a las transacciones financieras : proyecto de ley del aporte solidario nacional

Archived 2024DEC · Record PN-ABM-320

ACADEMY OF CENTRAL AMERICA

Impuesto a las transacciones financieras : proyecto de ley del aporte solidario nacional

This paper reviews arguments in favor of and against a proposed tax on the flow of all bank deposits in Costa Rica.

Mesalles, Luis · 1992

Abstract

The impact on the efficiency of financial intermediation is highlighted. Estimation of expected revenues is obtained on the basis of the price elasticity of the demand for deposits. Severe contraction of the tax base may prevent this tax from achieving its fiscal purposes, while important distortions in financial intermediation would slow down the rate of growth of the economy. (Author abstract)

Connected topics

Economic impact710→

Classification

Document type: Studies & Literature Reviews
DEC type: Other USAID Supported Study/Document
Geography: Costa Rica
Subject: Public administration
DEC terms: BanksCapital flowCapital marketsEconomic impactTaxation
Sponsoring organization: USAID. Bur. for Research and Development. Ofc. of Economic and Institutional DevelopmentUSAID. Mission to Costa Rica
Authoring organization: Academy of Central AmericaOhio State University. Dept. of Agricultural Economics and Rural Sociology. Agricultural Finance Program
Language: Spanish

Impuesto a las transacciones financieras : proyecto de ley del aporte solidario nacional

USAID-ACDI, Banco Cooperativo Costarricense, R.L. (BANCOOP, R.L,)-UNIBANC : informe de consultoria

Viabilidad institucional : condicion de exito de los programas de microempresa

Tax assistance survey : report on income tax administration in the Republic of Costa Rica

Financial reform and marginal clientele in developing countries

Documents in this collection

Gravamenes a la intermediacion financiera

Riesgos y problemas que condicionan el exito de los programas de credito a microempresas

USAID-ACDI, Banco Cooperativo Costarricense, R.L. (BANCOOP, R.L,)-UNIBANC : informe de consultoria

Viabilidad institucional : condicion de exito de los programas de microempresa

Tax assistance survey : report on income tax administration in the Republic of Costa Rica

Financial reform and marginal clientele in developing countries