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...

Full description

Bibliographic Details
Main Authors: Jorge Atria, Andrés Biehl, José Tomás Labarca
Format: Article
Language:English
Published: CEDLA 2019-06-01
Series:European Review of Latin American and Caribbean Studies
Subjects:
Online Access:https://www.erlacs.org/articles/10451