Tax incidence and tax reforms in Latin America by James E. Mahon (11/2012), indicated by Rafael C. Barroso. “The paper provides an overview of the recent literature about the impact of taxation on inequality in the region, reviewing the…
Tax reforms and income distribution in Latin America by James Mahon. This paper examines relationships in both directions between the reforms of the past three decades and the region’s highly unequal income distribution. Briefly, he show that from a…