La situación tributaria en América Latina: Raíces y hechos estilizados
This paper identifies the stylized facts that have characterized Latin American tax systems over the past two decades.Despite the heterogeneity among countries, the tax burden has increased in almost all cases, and the tax structure has, on average, become more concentrated mainly in Value Added Tax...
Guardado en:
| Autores principales: | , |
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| Formato: | Articulo |
| Lenguaje: | Español |
| Publicado: |
2016
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| Acceso en línea: | http://sedici.unlp.edu.ar/handle/10915/87299 |
| Aporte de: |
| Sumario: | This paper identifies the stylized facts that have characterized Latin American tax systems over the past two decades.Despite the heterogeneity among countries, the tax burden has increased in almost all cases, and the tax structure has, on average, become more concentrated mainly in Value Added Tax and the Income Tax.As the goals of tax policy expand beyond the merely fiscal in recent years, it is becoming increasingly important to establish new guidelines for tax reform in the countries of the region. |
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