Now showing items 1-1 of 1

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

      Gómez Sabaini, Juan Carlos | Morán, Dalmiro (2014-06)
      In 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 ...