Tax Reform In Latin America: A long term assessment

Tax Reform In Latin America: A long term assessment

This paper is a transcript of a talk given by the author at the 25th Regional Seminar on Fiscal Policy - Economic Commission for Latin America and the Caribbean (ECLAC). Here he seeks to address three questions:

First, have there been significant changes, and in a desirable direction, in the tax systems of the Latin American countries, in recent decades? Second, have there been changes in the tax systems of the Latin American countries that may have made them more progressive? In particular, what has happened to the taxation of personal income?

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