Tax Reform (Jiménez & Azcúnaga)

The next step in improving equity: Tax reform by Juan Pablo Jiménez and Isabel López Azcúnaga published by Americas Quarterly. “The break conclusion is that current tax systems are failing to achieve their full potencial in addressing severe socioeconomic gaps. The reasons are clear a narrow and volatile tax base, an unbalanced tax structure with very little emphasis on direct taxes, an low levels of tax compliance are the region’s biggest imprediments to forming equitable and robust tax policies.”