This series, begun in 1964 with Chile, has now expanded to include the five Central American countries, with that for Panama in preparation. Also available are reports for Argentina and Uruguay, while reports for Mexico and the United States are to come. English versions are or will be available for the five Central American countries. At the present rate of presentation it will take about five more years to cover all member nations of the OAS.
The studies present resumes of tax law and regulation following a standarized classification of taxes. The clear presentation of the materials makes them especially valuable to interested persons whether in the diplomatic, academic, legal, or business world. Historians will find them useful chiefly as “bench marks” from which to work to earlier periods. It is valuable to note that dates of earlier laws are often given and that the recent studies reflect increasing attention to land reform objectives.
Economists may be somewhat misled by the title “Tax Systems” if they expect to find any analysis of the observed economic function and the impact of taxes upon the country, including such things as effects upon personal income distribution, regional income effects, differential effects upon productive factors, and so on. Neither do the studies treat enforcement of tax collection and assessment of property values. The brief paragraph dealing with the tax burden and its distribution is no more than suggestive.
A special opportunity now exists for a comparative study with a view to establishing uniform tax systems within the Central American Common Market. Such uniformity should do much to further close economic ties among the members.
Regrettably the authors of these studies are not identified. This anonymity deprives them and the OAS of valuable personal incentives and professional recognition; it also prevents the scholarly community from exchanging ideas with them directly.
These studies complement other OAS endeavors in the field of public finance, including Fiscal Surveys and Cuadernos de Finanzas Públicas. This concentrated effort on the part of the OAS must be commended for its importance in the development programs of the hemisphere, as well as for its relevance to intradisciplinary social studies.