Tax policy in Latin America: Assessment and guidelines for a second generation of reforms

Includes bibliography

Taxation and the architecture of the international economic system

Includes bibliography

National Demographic Survey of Honduras. Methodology. Results. Indirect estimates

Includes bibliography

Preparing subnational population projections: a manual for selected indirect methods

Includes bibliography

Latin America: availability of data for demographic estimates on the basis of indirect techniques

Includes bibliography

Suggestions regarding the principles which may be adopted by the Caribbean countries in negotiating agreements for the avoidance of double taxation with developed countries

Includes bibliography

The redistributive potential of taxation in Latin America

This study uses internationally comparable methodologies to analyse the distributional impact of income tax and public transfers in 17 countries of Latin America. The results indicate that fiscal policy plays a limited role in improving the distribution of disposable income; the Gini coefficient decreased by barely three percentage points after direct fiscal action. On average, 61% of this reduction was due to public cash transfers and the rest to direct taxes, reflecting the pressing need for personal income tax to be strengthened. Analysis of household surveys gives an indication of the potential effects of tax reforms aimed at increasing the average effective tax rate of the top income decile. Allocating this additional revenue to targeted transfers would produce significant results. Consequently, tax reforms must be evaluated bearing in mind how those resources are used.