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Tax structure in Latin America: its impact on the real economy and compliance

Jorge Martinez-Vazquez () and Violeta Vulovic ()

No 224, Research Department working papers from CAF Development Bank Of Latinamerica

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: Economía; Investigación socioeconómica; Finanzas públicas; Impuestos (search for similar items in EconPapers)
Date: 2011
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Citations: View citations in EconPapers (2)

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Working Paper: Tax Structure in Latin America: Its Impact on the Real Economy and Compliance (2011) Downloads
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