Strengthening a fiscal pillar: the Uruguayan dual income tax

Includes bibliography

The paradox of progressivity in low-tax countries: income tax in Guatemala

Includes bibliography

Distributional effects of eliminating the differential tax treatment of business and personal income in Chile

Includes bibliography

Globalization and tax competition: implications for developing countries

Includes bibliography

Structural determinants of tax revenue in Latin America and the Caribbean, 1990-2009

Includes Bibliography

Fiscal policy and tax reform in the Caribbean

Includes bibliography