Tax Structure in Latin America: Its Impact on the Real Economy and Compliance

Jorge Martinez-Vazquez () and Violeta Vulovic ()

International Center for Public Policy Working Paper Series, at AYSPS, GSU from International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University

Abstract: In this paper we review the structure of tax systems in Latin America and analyze their impact on the real economy-- economic growth, macro-economic stability, income redistribution and foreign direct investment--, and on the extent of informality –the size of the shadow economy—and ‘tax morale.’

Keywords: tax structure; growth; stability; inequality; informality; tax morale (search for similar items in EconPapers)
Pages: 68 pages
Date: 2011-10-13
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Citations: View citations in EconPapers (6)

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http://icepp.gsu.edu/files/2015/03/ispwp1122.pdf (application/pdf)

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Working Paper: Tax structure in Latin America: its impact on the real economy and compliance (2011)
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Persistent link: https://EconPapers.repec.org/RePEc:ays:ispwps:paper1122

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