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dc.date.accessioned2014-01-02T15:12:53Z
dc.date.available2014-01-02T15:12:53Z
dc.date.issued2013-02
dc.identifier.urihttp://hdl.handle.net/11362/3101
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.language.isoen
dc.publisherECLAC
dc.relation.ispartofseriesFiscal Panorama of Latin America and the Caribbean
dc.titleFiscal Panorama of Latin America and the Caribbean 2013: tax reform and renewal of the fiscal covenant
dc.typeTexto
dc.contributor.entityNU. CEPAL
dc.divisionDivisión de Desarrollo Económico
dc.publicationstatusDisponible
dc.regionalofficeSantiago
dc.physicaldescription55 p.: diagrs., grafs., tabls.
dc.jobnumberS2013106 E
dc.callnumberLC/L.3580
dc.identifier.unsymbolLC/L.3580
dc.placeofeditionSantiago
dc.translation.recordPanorama fiscal de América Latina y el Caribe: reformas tributarias y renovación del pacto fiscal
dc.subject.spanishPOLITICA FISCAL
dc.subject.spanishTRIBUTACION
dc.subject.spanishIMPUESTO AL VALOR AGREGADO
dc.subject.spanishIMPUESTO A LA RENTA
dc.subject.spanishIMPUESTO A LA PROPIEDAD
dc.subject.spanishADMINISTRACION PUBLICA
dc.subject.englishFISCAL POLICY
dc.subject.englishTAXATION
dc.subject.englishVALUE ADDED TAX
dc.subject.englishINCOME TAX
dc.subject.englishPROPERTY TAX
dc.subject.englishPUBLIC ADMINISTRATION
dc.coverage.spatialspaAMERICA LATINA Y EL CARIBE
dc.coverage.spatialengLATIN AMERICA AND THE CARIBBEAN
dc.type.biblevelDocumento Completo
dc.doctypeLibros y documentos institucionales
dc.topic.spanishASUNTOS FISCALES
dc.topic.spanishGESTIÓN PÚBLICA
dc.topic.spanishINGRESOS Y GASTOS PÚBLICOS
dc.topic.englishFISCAL AFFAIRS
dc.topic.englishPUBLIC ADMINISTRATION
dc.topic.englishPUBLIC INCOME AND EXPENDITURE
dc.idsade49287
dc.translation.urihttp://hdl.handle.net/11362/3097
dc.workarea.spanishDESARROLLO ECONÓMICO
dc.workarea.spanishESTADÍSTICAS
dc.workarea.spanishPLANIFICACIÓN PARA EL DESARROLLO
dc.workarea.englishECONOMIC DEVELOPMENT
dc.workarea.englishSTATISTICS
dc.workarea.englishPLANNING FOR DEVELOPMENT


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