Towards a Fiscal Sociology of Latin America
Tax systems in Latin America are characterized by low collection, a higher incidence of regressive taxes and mechanisms, little redistribution, and poor compliance. Policymakers and international organizations have proposed reforms across the region with the aim of increasing revenue for social expe...
Main Authors: | , , |
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Format: | Article |
Language: | English |
Published: |
CEDLA
2019-06-01
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Series: | European Review of Latin American and Caribbean Studies |
Subjects: | |
Online Access: | https://www.erlacs.org/articles/10451 |