Taxation and the architecture of the international economic system

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.

Economic Survey of Latin America and the Caribbean 2007-2008: Macroeconomic policy and volatility

Includes bibliography

Reformas para la cohesión social en América Latina: panorama antes de la crisis

Incluye Bibliografía

Decentralization and reform in Latin America: improving intergovernmental relations

Includes bibliography

Tributación en América Latina: en busca de una nueva agenda de reformas

Incluye Bibliografía

Globalization and development

Includes bibliography

Fiscal Panorama of Latin America and the Caribbean 2013: tax reform and renewal of the fiscal covenant

Includes bibliography