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
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978-92-9256-142-0
- Language
-
Englisch
- Bibliographic citation
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Series: WIDER Working Paper ; No. 2016/98
- Classification
-
Wirtschaft
Personal Income, Wealth, and Their Distributions
Equity, Justice, Inequality, and Other Normative Criteria and Measurement
Taxation, Subsidies, and Revenue: General
- Subject
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tax policy
inequality
redistribution
Latin America
- Event
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Geistige Schöpfung
- (who)
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Martorano, Bruno
- Event
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Veröffentlichung
- (who)
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The United Nations University World Institute for Development Economics Research (UNU-WIDER)
- (where)
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Helsinki
- (when)
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2016
- DOI
-
doi:10.35188/UNU-WIDER/2016/142-0
- Handle
- Last update
-
10.03.2025, 11:44 AM CET
Data provider
This object is provided by:
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. If you have any questions about the object, please contact the data provider.
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. If you have any questions about the object, please contact the data provider.
Object type
- Arbeitspapier
Associated
- Martorano, Bruno
- The United Nations University World Institute for Development Economics Research (UNU-WIDER)
Time of origin
- 2016
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