Taxation and Inequality in Developing Countries: Lessons from the Recent Experience of Latin America
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Author / Producer
Date
2018-03
Publication Type
Journal Article
ETH Bibliography
yes
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Abstract
This paper aims to advance understanding about the relationship between taxation and inequality in developing countries, focusing on the recent experience of Latin America. Tax changes promoted equality since the early 2000s. In particular, the increasing contribution of direct taxes with respect to indirect taxes promoted the progressivity of the tax system and contributed to the reduction of inequality. Yet the effectiveness of taxation in promoting equality in Latin America is still limited by several factors such as the low average tax revenue, the inability to tax top incomes and the low contribution of taxes on property.
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Publication status
published
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Book title
Journal / series
Volume
30 (2)
Pages / Article No.
256 - 273
Publisher
Wiley
Event
Edition / version
Methods
Software
Geographic location
Date collected
Date created
Subject
Tax policy; Inequalities; Redistribution; Latin America
Organisational unit
03808 - Günther, Isabel / Günther, Isabel
Notes
Special Issue: Fiscal Policy, State Building and Economic Development