Tax reform in Latin America: a long term assessment by Vito Tanzi (12/2012). “In my talk today, i shall focus my remarks on three broad questions: First, have there been significant changes, and in a desirable direction, in the tax systems of the Latin American countries, in recent decades? Second, have there been changes in the tax systems of the Latin American countries that may have made them more progressive? In particular, what has happened to the taxation of personal income?”
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