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La fiscalité en Amérique latine : Quelle est l'importance de la richesse et des inégalités ?

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  • Barbara Castelletti

    (OCDE)

Abstract

S’ils veulent relever les défis impérieux du développement, les pays d’Amérique latine ont besoin de ressources budgétaires. Heureusement, au cours de la dernière décennie, des conditions macro-économiques favorables et l’amélioration des régimes fiscaux se sont traduites par une augmentation des recettes publiques dans cette région. Les recettes fiscales ont ainsi progressé de près de 1.8 pour cent par an entre 1990 et 2006, ce qui témoigne du poids accru de la fiscalité appliquée aux revenus, aux bénéfices, aux plus-values ainsi qu’aux biens et services en général.

Suggested Citation

  • Barbara Castelletti, 2008. "La fiscalité en Amérique latine : Quelle est l'importance de la richesse et des inégalités ?," Centre de développement de l'OCDE - Repères 79, OECD Publishing.
  • Handle: RePEc:oec:devaae:79-fr
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    File URL: http://dx.doi.org/10.1787/228307501381
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