Taxation & Inequality (Martorano)

Taxation and inequality in developing countries – Lessons from the recent experience of Latin America by Bruno Martorano (9/2016). “…Yet, the effectiveness of taxation in promoting equality in Latin America is still limited by several factors such as the low average tax revenue as percentage of gross domestic product, the relative high contribution of indirect taxes, the inability to tax top incomes, and the low contribution of taxes on property.”

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