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...

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Detalles Bibliográficos
Autores principales: Gómez Sabaíni, J. C., Morán, Dalmiro
Formato: Articulo
Lenguaje:Español
Publicado: 2016
Materias:
Ciencias Económicas
Income tax
Latin America
Tax policy
Tax reform
VAT
Acceso en línea:http://sedici.unlp.edu.ar/handle/10915/87299
Aporte de:
SEDICI (UNLP) de Universidad Nacional de La Plata
id I19-R120-10915-87299
record_format dspace
institution Universidad Nacional de La Plata
institution_str I-19
repository_str R-120
collection SEDICI (UNLP)
language Español
topic Ciencias Económicas
Income tax
Latin America
Tax policy
Tax reform
VAT
spellingShingle Ciencias Económicas
Income tax
Latin America
Tax policy
Tax reform
VAT
Gómez Sabaíni, J. C.
Morán, Dalmiro
La situación tributaria en América Latina: Raíces y hechos estilizados
topic_facet Ciencias Económicas
Income tax
Latin America
Tax policy
Tax reform
VAT
description 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.
format Articulo
Articulo
author Gómez Sabaíni, J. C.
Morán, Dalmiro
author_facet Gómez Sabaíni, J. C.
Morán, Dalmiro
author_sort Gómez Sabaíni, J. C.
title La situación tributaria en América Latina: Raíces y hechos estilizados
title_short La situación tributaria en América Latina: Raíces y hechos estilizados
title_full La situación tributaria en América Latina: Raíces y hechos estilizados
title_fullStr La situación tributaria en América Latina: Raíces y hechos estilizados
title_full_unstemmed La situación tributaria en América Latina: Raíces y hechos estilizados
title_sort la situación tributaria en américa latina: raíces y hechos estilizados
publishDate 2016
url http://sedici.unlp.edu.ar/handle/10915/87299
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AT morandalmiro lasituaciontributariaenamericalatinaraicesyhechosestilizados
AT gomezsabainijc taxpolicyinlatinamericarootsandstylizedfacts
AT morandalmiro taxpolicyinlatinamericarootsandstylizedfacts
bdutipo_str Repositorios
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