Arbeitspapier
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. Although the tax system was regressive in the 1990s, tax changes promoted equality in the first decade of the 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 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.
- ISBN
-
978-92-9256-142-0
- Sprache
-
Englisch
- Erschienen in
-
Series: WIDER Working Paper ; No. 2016/98
- Klassifikation
-
Wirtschaft
Personal Income, Wealth, and Their Distributions
Equity, Justice, Inequality, and Other Normative Criteria and Measurement
Taxation, Subsidies, and Revenue: General
- Thema
-
tax policy
inequality
redistribution
Latin America
- Ereignis
-
Geistige Schöpfung
- (wer)
-
Martorano, Bruno
- Ereignis
-
Veröffentlichung
- (wer)
-
The United Nations University World Institute for Development Economics Research (UNU-WIDER)
- (wo)
-
Helsinki
- (wann)
-
2016
- DOI
-
doi:10.35188/UNU-WIDER/2016/142-0
- Handle
- Letzte Aktualisierung
-
10.03.2025, 11:44 MEZ
Datenpartner
Dieses Objekt wird bereitgestellt von:
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. Bei Fragen zum Objekt wenden Sie sich bitte an den Datenpartner.
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. Bei Fragen zum Objekt wenden Sie sich bitte an den Datenpartner.
Objekttyp
- Arbeitspapier
Beteiligte
- Martorano, Bruno
- The United Nations University World Institute for Development Economics Research (UNU-WIDER)
Entstanden
- 2016
Ähnliche Objekte (12)
Asset Inequality Does Matter: Lessons from Latin America
The Recent Inequality Reduction in Latin America : The Role of Tax Policy
Intergenerational mobility and the rise and fall of inequality: Lessons from Latin America
Intergenerational mobility and the rise and fall of inequality: Lessons from Latin America
Intergenerational mobility and the rise and fall of inequality: Lessons from Latin America
Intergenerational mobility and the rise and fall of inequality : lessons from Latin America
Inequality reducing taxation reconsidered
Income inequality in Latin America: Recent decline and prospects for its further reduction
A Turning Point? Recent Developments on Inequality in Latin America and the Caribbean
Optimal Taxation under Regional Inequality
Optimal taxation under regional inequality
Optimal Taxation under Regional Inequality
Asset Inequality Does Matter: Lessons from Latin America
The Recent Inequality Reduction in Latin America : The Role of Tax Policy
Intergenerational mobility and the rise and fall of inequality: Lessons from Latin America
Intergenerational mobility and the rise and fall of inequality: Lessons from Latin America
Intergenerational mobility and the rise and fall of inequality: Lessons from Latin America
Intergenerational mobility and the rise and fall of inequality : lessons from Latin America
Inequality reducing taxation reconsidered
Income inequality in Latin America: Recent decline and prospects for its further reduction
A Turning Point? Recent Developments on Inequality in Latin America and the Caribbean
Optimal Taxation under Regional Inequality
Optimal taxation under regional inequality
Optimal Taxation under Regional Inequality
Asset Inequality Does Matter: Lessons from Latin America
The Recent Inequality Reduction in Latin America : The Role of Tax Policy
Intergenerational mobility and the rise and fall of inequality: Lessons from Latin America
Intergenerational mobility and the rise and fall of inequality: Lessons from Latin America
Intergenerational mobility and the rise and fall of inequality: Lessons from Latin America
Intergenerational mobility and the rise and fall of inequality : lessons from Latin America
Inequality reducing taxation reconsidered
Income inequality in Latin America: Recent decline and prospects for its further reduction
A Turning Point? Recent Developments on Inequality in Latin America and the Caribbean
Optimal Taxation under Regional Inequality
Optimal taxation under regional inequality