Time to tax for inclusive growth

cepal.bibLevelDocumento Completo
cepal.callNumberLC/L.4159
cepal.docTypeCoediciones
cepal.jobNumberS1600237_en
cepal.sdg1
cepal.sdg4
cepal.sdg5
cepal.sdg8
cepal.sdg10
cepal.topicEngFISCAL AFFAIRS
cepal.topicEngINCLUSIVE DEVELOPMENT
cepal.topicSpaASUNTOS FISCALES
cepal.topicSpaDESARROLLO INCLUSIVO
cepal.workareaEngECONOMIC DEVELOPMENT
cepal.workareaSpaDESARROLLO ECONÓMICO
dc.contributor.entityNU. CEPAL
dc.contributor.entityOXFAM
dc.contributor.institutionOXFAM
dc.coverage.spatialEngLATIN AMERICA
dc.coverage.spatialSpaAMERICA LATINA
dc.date.accessioned2016-03-16T20:22:50Z
dc.date.available2016-03-16T20:22:50Z
dc.date.issued2016-03
dc.description.abstractSafeguarding the advances the continent has already achieved and ensuring inclusive and sustainable growth must be a priority for all the countries in the region. That is why the Economic Commission for Latin America and the Caribbean (ECLAC) and Oxfam are committed to working together in order to promote and build a new consensus against inequality. There is no silver bullet, but there are measures that can be taken, which together can make a big difference —and tax reform is a good place to start. This publication has been prepared in the hope that it will contribute to efforts to combat inequality in Latin America, by analysing the fiscal challenges involved and proposing policy guidelines.
dc.description.tableOfContentsForeword .-- A. Tax collection is low in Latin America .-- B. Tax systems have done little to even out income distribution .-- C. Despite recent reforms, personal income taxation is particularly weak in Latin America .-- D. Tax avoidance represents a significant challenge to strengthening personal and corporate income tax .-- E. The effective tax rates on top incomes are still very low, with limited impact on income inequality .-- F. A taxation policy that intensifies gender inequalities .-- G. The long-term performance of corporate income tax will depend on a number of regional and global tax trends .-- H. Initiatives should prioritize the reduction of tax incentives and enhance capacity-building in national tax administrations .-- I. Policy implications for fiscal compacts in Latin America.
dc.formatTexto
dc.format.extent19 páginas.
dc.format.mimetypeapplication/pdf
dc.identifier.urihttps://hdl.handle.net/11362/39950
dc.language.isoeng
dc.physicalDescription19 p.
dc.publisherECLAC
dc.publisher.placeSantiago
dc.relation.translationLanguagespa
dc.relation.translationRecordTributación para un crecimiento inclusivo
dc.relation.translationUrihttps://hdl.handle.net/11362/39949
dc.rights.coarDisponible
dc.subject.unbisEngFISCAL POLICY
dc.subject.unbisEngTAXATION
dc.subject.unbisEngTAX REVENUES
dc.subject.unbisEngECONOMIC GROWTH
dc.subject.unbisEngTAX EVASION
dc.subject.unbisEngGENDER EQUALITY
dc.subject.unbisEngINCOME DISTRIBUTION
dc.subject.unbisEngTAX ADMINISTRATION
dc.subject.unbisSpaPOLITICA FISCAL
dc.subject.unbisSpaTRIBUTACION
dc.subject.unbisSpaINGRESOS FISCALES
dc.subject.unbisSpaCRECIMIENTO ECONOMICO
dc.subject.unbisSpaEVASION TRIBUTARIA
dc.subject.unbisSpaIGUALDAD DE GENERO
dc.subject.unbisSpaDISTRIBUCION DEL INGRESO
dc.subject.unbisSpaADMINISTRACION FISCAL
dc.titleTime to tax for inclusive growth
dc.type.coarlibro
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