Fiscal Panorama of Latin America and the Caribbean 2013: tax reform and renewal of the fiscal covenant

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cepal.bibLevelDocumento Completo
cepal.callNumberLC/L.3580
cepal.divisionEngEconomic Development Division
cepal.divisionSpaDivisión de Desarrollo Económico
cepal.docTypeLibros y documentos institucionales
cepal.idSade49287
cepal.jobNumberS2013106 E
cepal.physicalDescriptiondiagramas, gráficos, tablas
cepal.regionalOfficeSantiago
cepal.topicEngFISCAL AFFAIRS
cepal.topicEngPUBLIC ADMINISTRATION
cepal.topicEngPUBLIC INCOME AND EXPENDITURE
cepal.topicSpaASUNTOS FISCALES
cepal.topicSpaGESTIÓN PÚBLICA
cepal.topicSpaINGRESOS Y GASTOS PÚBLICOS
cepal.workareaEngECONOMIC DEVELOPMENT
cepal.workareaEngSTATISTICS
cepal.workareaEngPLANNING FOR DEVELOPMENT
cepal.workareaSpaDESARROLLO ECONÓMICO
cepal.workareaSpaESTADÍSTICAS
cepal.workareaSpaPLANIFICACIÓN PARA EL DESARROLLO
dc.contributor.entityNU. CEPAL
dc.contributor.institutionGerman Agency for International Cooperation
dc.contributor.institutionAgencia Española de Cooperación Internacional para el Desarrollo
dc.coverage.spatialEngLATIN AMERICA AND THE CARIBBEAN
dc.coverage.spatialSpaAMERICA LATINA Y EL CARIBE
dc.date.accessioned2014-01-02T15:12:53Z
dc.date.available2014-01-02T15:12:53Z
dc.date.issued2013-02
dc.descriptionIncludes bibliography
dc.descriptionSpanish version available
dc.description.abstractThis study provides an up-to-date overview of taxation in Latin America and the Caribbean —analysing the share of tax revenue in the total income of public sectors across the region, and the importance of levies charged on the exploitation of natural resources, value added tax (VAT), income tax, taxes on capital, and revenues raised by subnational governments. The analysis also describes the key tax reforms introduced in the region over the last five years. A second part of this document sets out a reciprocity-based policy framework through which to investigate tax-policy issues. It identifies some of the determinants of taxation in individual countries and explains how inclusive and egalitarian reciprocity between citizens and the State can be eroded in practice in the region. Based on this overview, the recommendation is to strengthen reciprocity through policies that encourage the formalization of employment, institutional strengthening and equality, as foundations for a renewed fiscal covenant in the region.
dc.description.tableOfContentsI. Main features of taxation in Latin America and the Caribbean .-- II. The quest for reciprocity as the political basis for tax reform in Latin America and the Caribbean.
dc.formatTexto
dc.format.extent55 páginas.
dc.format.mimetypeapplication/pdf
dc.identifier.unSymbolLC/L.3580
dc.identifier.urihttps://hdl.handle.net/11362/3101
dc.language.isoeng
dc.physicalDescription55 p.: diagrs., grafs., tabls.
dc.publisherECLAC
dc.publisher.placeSantiago
dc.relation.isPartOfSeriesFiscal Panorama of Latin America and the Caribbean
dc.relation.translationLanguagespa
dc.relation.translationRecordPanorama fiscal de América Latina y el Caribe: reformas tributarias y renovación del pacto fiscal
dc.relation.translationUrihttps://hdl.handle.net/11362/3097
dc.rights.coarDisponible
dc.subject.unbisEngFISCAL POLICY
dc.subject.unbisEngTAXATION
dc.subject.unbisEngVALUE ADDED TAX
dc.subject.unbisEngINCOME TAX
dc.subject.unbisEngPROPERTY TAX
dc.subject.unbisEngPUBLIC ADMINISTRATION
dc.subject.unbisSpaPOLITICA FISCAL
dc.subject.unbisSpaTRIBUTACION
dc.subject.unbisSpaIMPUESTO AL VALOR AGREGADO
dc.subject.unbisSpaIMPUESTO A LA RENTA
dc.subject.unbisSpaIMPUESTO A LA PROPIEDAD
dc.subject.unbisSpaADMINISTRACION PUBLICA
dc.titleFiscal Panorama of Latin America and the Caribbean 2013: tax reform and renewal of the fiscal covenant
dc.type.coarlibro
dspace.entity.typePublication
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