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Tax reform in Latin America: a long-term assessment

In: The Ecology of Tax Systems

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Abstract

Summary: There have been major changes in tax levels and tax structures in Latin American countries over the past 60–70 years. Also, the quality of tax systems has changed. This chapter describes why this has happened and why the personal income tax has remained unimportant. It exams the risks of raising tax levels with regressive taxes when the income distribution is very uneven, as in Latin America.

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  • ., 2018. "Tax reform in Latin America: a long-term assessment," Chapters, in: The Ecology of Tax Systems, chapter 9, pages 116-130, Edward Elgar Publishing.
    • Handle: RePEc:elg:eechap:18199_9
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    Economics and Finance;

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