The Guatemalan Tax Reform

Roy Bahl is professor of economics at Georgia State University, where he is also director of the Policy Research centre. Jorge Martinez-Vazquez is professor of economics and associate director of the Policy Research centre at Georgia State University, where Sally Wallace is assistant professor of economics. She is also senior associate at the Policy Research centre. Roy Bahl is professor of economics at Georgia State University, where he is also director of the Policy Research centre. Jorge Martinez-Vazquez is professor of economics and associate director of the Policy Research centre at Georgia State University, where Sally Wallace is assistant professor of economics. She is also senior associate at the Policy Research centre. Roy Bahl is professor of economics at Georgia State University, where he is also director of the Policy Research centre. Jorge Martinez-Vazquez is professor of economics and associate director of the Policy Research centre at Georgia State University, where Sally Wallace is assistant professor of economics. She is also senior associate at the Policy Research centre.