Taxation and Inequality in Developing Countries: Lessons from the Recent Experience of Latin America

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Author
Date
2018-03Type
- Journal Article
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. Show more
Permanent link
https://doi.org/10.3929/ethz-b-000250933Publication status
publishedExternal links
Journal / series
Journal of International DevelopmentVolume
Pages / Article No.
Publisher
WileySubject
Tax policy; Inequalities; Redistribution; Latin AmericaOrganisational unit
03808 - Günther, Isabel / Günther, Isabel
Notes
Special Issue: Fiscal Policy, State Building and Economic DevelopmentMore
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