Taxation and equality in Latin America by Cynthia J. Arnson, Marcelo Bergman and Tasha Fairfield published by Woodrow Wilson. “Since 2003, levels of inequality in several Latin American countries have improved, sometimes dramatically. Explanations for the decline in inequality include an increase in quality employment and wages and government social expenditures. However, notwithstanding some improvements on the expenditure side, systems for collecting tax revenue in the region remain highly regressive: they have done little to improve inequality and in a number of cases have contributed to its worsening.”
Taxation and Equality (Arnson et al.)
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