Tax policy in Latin America: assessment and guidelines for a second generation of reforms by Juan Carlos Gómez-Sabaíni and Dalmiro Morán published by CEPAL (7/2014). “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, became more concentrated on the value added tax and the income tax…”
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