Personal Income Tax: An Empty Shell

Ana Corbacho, Vicente Fretes Cibils and Eduardo Lora
Additional contact information
Ana Corbacho: Columbia University
Vicente Fretes Cibils: North Carolina State University

Chapter 7 in More than Revenue, 2013, pp 115-133 from Palgrave Macmillan

Abstract: Abstract Income tax is the backbone of the tax system in many countries because it is the tax that historically has raised the most revenue and has the greatest redistributive power. However, in Latin American countries, the potential of income tax to raise revenue falls short and its redistributive potential is poorly exploited.

Keywords: Capital Income; Latin American Country; Dominican Republic; Labor Income; Dual System (search for similar items in EconPapers)
Date: 2013
References: Add references at CitEc
Citations:

There are no downloads for this item, see the EconPapers FAQ for hints about obtaining it.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:pal:palchp:978-1-137-31597-7_7

Ordering information: This item can be ordered from
http://www.palgrave.com/9781137315977

DOI: 10.1057/9781137315977_7

Access Statistics for this chapter

More chapters in Palgrave Macmillan Books from Palgrave Macmillan
Bibliographic data for series maintained by Sonal Shukla () and Springer Nature Abstracting and Indexing ().