Tax policy in Latin America: Assessment and guidelines for a second generation of reforms
Includes bibliography
Guardado en:
| Autores principales: | , |
|---|---|
| Otros Autores: | |
| Formato: | Texto |
| Lenguaje: | English |
| Publicado: |
ECLAC
2014
|
| Materias: | |
| Acceso en línea: | http://hdl.handle.net/11362/36806 |
| Etiquetas: |
Agregar Etiqueta
Sin Etiquetas, Sea el primero en etiquetar este registro!
|
| id |
oai-11362-36806 |
|---|---|
| record_format |
dspace |
| spelling |
oai-11362-368062020-03-06T16:50:27Z Tax policy in Latin America: Assessment and guidelines for a second generation of reforms Gómez Sabaini, Juan Carlos Morán, Dalmiro German Society for International Cooperation POLITICA FISCAL TRIBUTACION IMPUESTO AL VALOR AGREGADO IMPUESTO A LA RENTA REFORMA TRIBUTARIA DISTRIBUCION DEL INGRESO DESARROLLO ECONOMICO DATOS ESTADISTICOS FISCAL POLICY TAXATION VALUE ADDED TAX INCOME TAX TAX REFORM INCOME DISTRIBUTION ECONOMIC DEVELOPMENT STATISTICAL DATA Includes bibliography In recent years, the countries of Latin America have introduced a series of reforms aimed at strengthening and modernizing their tax systems. While the reforms are part of an ongoing process carried over from earlier periods, the objectives pursued place a renewed emphasis on distribution issues, in clear contrast with the spirit of the tax reforms implemented in the region in the 1980s and 1990s. This paper identifies the stylized facts that have characterized Latin American tax systems over the past two decades. Although there is a lot of heterogeneity among countries, the tax burden has increased in almost all cases, and the tax structure has, on average, become more concentrated on the value added tax and the income tax. Nevertheless, certain structural weaknesses have been maintained over time, such as the bias in favour of indirect taxation and the low weight of personal income taxes, which determines the low redistributive impact of taxation at the regional level. Moreover, the high degree of informality, the high level of tax expenditures (or concessions) and the unacceptable levels of tax evasion hinder the consolidation of tax systems based on sufficiency, equity, and efficiency. As the objectives of tax policy expand beyond the merely fiscal, as has been the case in some recent experiences, it is becoming increasingly important to establish new guidelines for tax reform in the countries of the region. Introduction .-- I. The tax situation in Latin America: background and stylized facts .-- II. The behavior of the main taxes in the region .-- III. The economic and social consequences of the current tax systems .-- IV. Tax reform guidelines for Latin America. 2014-07-02T20:29:12Z 2014-07-02T20:29:12Z 2014-06 Texto Documento Completo http://hdl.handle.net/11362/36806 LC/L.3632 en Serie Macroeconomía del Desarrollo 133 .pdf application/pdf AMERICA LATINA LATIN AMERICA ECLAC |
| institution |
Cepal |
| collection |
Cepal |
| language |
English |
| topic |
POLITICA FISCAL TRIBUTACION IMPUESTO AL VALOR AGREGADO IMPUESTO A LA RENTA REFORMA TRIBUTARIA DISTRIBUCION DEL INGRESO DESARROLLO ECONOMICO DATOS ESTADISTICOS FISCAL POLICY TAXATION VALUE ADDED TAX INCOME TAX TAX REFORM INCOME DISTRIBUTION ECONOMIC DEVELOPMENT STATISTICAL DATA |
| spellingShingle |
POLITICA FISCAL TRIBUTACION IMPUESTO AL VALOR AGREGADO IMPUESTO A LA RENTA REFORMA TRIBUTARIA DISTRIBUCION DEL INGRESO DESARROLLO ECONOMICO DATOS ESTADISTICOS FISCAL POLICY TAXATION VALUE ADDED TAX INCOME TAX TAX REFORM INCOME DISTRIBUTION ECONOMIC DEVELOPMENT STATISTICAL DATA Gómez Sabaini, Juan Carlos Morán, Dalmiro Tax policy in Latin America: Assessment and guidelines for a second generation of reforms |
| description |
Includes bibliography |
| author2 |
German Society for International Cooperation |
| author_facet |
German Society for International Cooperation Gómez Sabaini, Juan Carlos Morán, Dalmiro |
| format |
Texto |
| author |
Gómez Sabaini, Juan Carlos Morán, Dalmiro |
| author_sort |
Gómez Sabaini, Juan Carlos |
| title |
Tax policy in Latin America: Assessment and guidelines for a second generation of reforms |
| title_short |
Tax policy in Latin America: Assessment and guidelines for a second generation of reforms |
| title_full |
Tax policy in Latin America: Assessment and guidelines for a second generation of reforms |
| title_fullStr |
Tax policy in Latin America: Assessment and guidelines for a second generation of reforms |
| title_full_unstemmed |
Tax policy in Latin America: Assessment and guidelines for a second generation of reforms |
| title_sort |
tax policy in latin america: assessment and guidelines for a second generation of reforms |
| publisher |
ECLAC |
| publishDate |
2014 |
| url |
http://hdl.handle.net/11362/36806 |
| work_keys_str_mv |
AT gomezsabainijuancarlos taxpolicyinlatinamericaassessmentandguidelinesforasecondgenerationofreforms AT morandalmiro taxpolicyinlatinamericaassessmentandguidelinesforasecondgenerationofreforms |
| _version_ |
1718440964302831616 |