Taxation and Inequality in Developing Countries: Lessons from the Recent Experience of Latin America

Taxation and Inequality in Developing Countries: Lessons from the Recent Experience of Latin America This paper aims to advance understanding about the relationship between taxation and inequality in developing countries, focusing on the recent experience of Latin America. Tax changes promoted equality since the early 2000s. In particular, the increasing contribution of direct taxes with respect to indirect taxes promoted the progressivity of the tax system and contributed to the reduction of inequality. Yet the effectiveness of taxation in promoting equality in Latin America is still limited by several factors such as the low average tax revenue, the inability to tax top incomes and the low contribution of taxes on property. © 2018 UNU‐WIDER. Journal of International Development published by John Wiley & Sons, Ltd. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Journal of International Development Wiley

Taxation and Inequality in Developing Countries: Lessons from the Recent Experience of Latin America

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Publisher
Wiley Subscription Services, Inc., A Wiley Company
Copyright
Copyright © 2018 John Wiley & Sons, Ltd.
ISSN
0954-1748
eISSN
1099-1328
D.O.I.
10.1002/jid.3350
Publisher site
See Article on Publisher Site

Abstract

This paper aims to advance understanding about the relationship between taxation and inequality in developing countries, focusing on the recent experience of Latin America. Tax changes promoted equality since the early 2000s. In particular, the increasing contribution of direct taxes with respect to indirect taxes promoted the progressivity of the tax system and contributed to the reduction of inequality. Yet the effectiveness of taxation in promoting equality in Latin America is still limited by several factors such as the low average tax revenue, the inability to tax top incomes and the low contribution of taxes on property. © 2018 UNU‐WIDER. Journal of International Development published by John Wiley & Sons, Ltd.

Journal

Journal of International DevelopmentWiley

Published: Jan 1, 2018

Keywords: ; ; ;

References

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