Tax policy in Latin America: Assessment and guidelines for a second generation of reforms

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cepal.bibLevelDocumento Completo
cepal.callNumberLC/L.3632
cepal.divisionEngEconomic Development Division
cepal.divisionSpaDivisión de Desarrollo Económico
cepal.docTypeSeries
cepal.idProjectGER/10/005
cepal.idSade53194
cepal.jobNumberS1420166
cepal.physicalDescriptiongráficos, tablas
cepal.projectProyecto "Política Macroeconómica, Equidad y Protección Social (GER/10/005)"
cepal.topicEngFISCAL AFFAIRS
cepal.topicSpaASUNTOS FISCALES
cepal.workareaEngECONOMIC DEVELOPMENT
cepal.workareaSpaDESARROLLO ECONÓMICO
dc.contributor.authorGómez Sabaini, Juan Carlos
dc.contributor.authorMorán, Dalmiro
dc.contributor.institutionGerman Society for International Cooperation
dc.coverage.spatialEngLATIN AMERICA
dc.coverage.spatialSpaAMERICA LATINA
dc.date.accessioned2014-07-02T20:29:12Z
dc.date.available2014-07-02T20:29:12Z
dc.date.issued2014-06
dc.descriptionIncludes bibliography
dc.description.abstractIn recent years, the countries of Latin America have introduced a series of reforms aimed at strengthening and modernizing their tax systems. While the reforms are part of an ongoing process carried over from earlier periods, the objectives pursued place a renewed emphasis on distribution issues, in clear contrast with the spirit of the tax reforms implemented in the region in the 1980s and 1990s. This paper identifies the stylized facts that have characterized Latin American tax systems over the past two decades. Although there is a lot of heterogeneity among countries, the tax burden has increased in almost all cases, and the tax structure has, on average, become more concentrated on the value added tax and the income tax. Nevertheless, certain structural weaknesses have been maintained over time, such as the bias in favour of indirect taxation and the low weight of personal income taxes, which determines the low redistributive impact of taxation at the regional level. Moreover, the high degree of informality, the high level of tax expenditures (or concessions) and the unacceptable levels of tax evasion hinder the consolidation of tax systems based on sufficiency, equity, and efficiency. As the objectives of tax policy expand beyond the merely fiscal, as has been the case in some recent experiences, it is becoming increasingly important to establish new guidelines for tax reform in the countries of the region.
dc.description.tableOfContentsIntroduction .-- I. The tax situation in Latin America: background and stylized facts .-- II. The behavior of the main taxes in the region .-- III. The economic and social consequences of the current tax systems .-- IV. Tax reform guidelines for Latin America.
dc.formatTexto
dc.format.extent90 páginas.
dc.format.mimetypeapplication/pdf
dc.identifier.unSymbolLC/L.3632
dc.identifier.urihttps://hdl.handle.net/11362/36806
dc.language.isoeng
dc.physicalDescription90 p.; grafs., tabls.
dc.publisherECLAC
dc.publisher.placeSantiago
dc.relation.isPartOfSeriesSerie Macroeconomía del Desarrollo
dc.relation.isPartOfSeriesNo133
dc.relation.translationLanguagespa
dc.relation.translationRecordPolítica tributaria en América Latina: agenda para una segunda generación de reformas
dc.relation.translationUrihttps://hdl.handle.net/11362/5368
dc.rights.coarDisponible
dc.subject.unbisEngFISCAL POLICY
dc.subject.unbisEngTAXATION
dc.subject.unbisEngVALUE ADDED TAX
dc.subject.unbisEngINCOME TAX
dc.subject.unbisEngTAX REFORM
dc.subject.unbisEngINCOME DISTRIBUTION
dc.subject.unbisEngECONOMIC DEVELOPMENT
dc.subject.unbisEngSTATISTICAL DATA
dc.subject.unbisSpaPOLITICA FISCAL
dc.subject.unbisSpaTRIBUTACION
dc.subject.unbisSpaIMPUESTO AL VALOR AGREGADO
dc.subject.unbisSpaIMPUESTO A LA RENTA
dc.subject.unbisSpaREFORMA TRIBUTARIA
dc.subject.unbisSpaDISTRIBUCION DEL INGRESO
dc.subject.unbisSpaDESARROLLO ECONOMICO
dc.subject.unbisSpaDATOS ESTADISTICOS
dc.titleTax policy in Latin America: Assessment and guidelines for a second generation of reforms
dc.type.coarlibro
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