Tax Reforms and Equity in Latin America: A review of the 1980s and proposals for the 1990s

Oscar Cetrángolo and Ricardo Carciofi

Innocenti Occasional Papers, Economic Policy Series

Abstract: This paper focuses on the equity aspects of tax systems in Latin America. Aftrer reviewing quantative characteristics regarding the level and composition of tax structures, the paper analyses recent country experiences of tax reforms and attempts to show how the design of instruments has coped with distributional issues in taxation. Policy proposals to promote a more progressive distribution of the tax burden are presented, paying due notice to institutional and administrative constraints that characterise the region's tax systems and avoiding conflicts with other functions of the tax systems - revenue generation and economic efficiency.

Keywords: economic aid; economic reform; tax reforms; Latin America (search for similar items in EconPapers)
JEL-codes: D63 H20 O54 (search for similar items in EconPapers)
Pages: 60
Date: 1994
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