Resumen

GOMEZ SABAINI, Juan C.  y  MORAN, Dalmiro. Tax Policy in Latin America: Roots and Stylized Facts. Cuad. Econ. [online]. 2016, vol.35, n.spe67, pp.1-37. ISSN 0121-4772.  https://doi.org/10.15446/cuad.econ.v35n67.52417.

This paper identifies the stylized facts that have characterized Latin American tax systems over the past two decades. Despite the heterogeneity among countries, the tax burden has increased in almost all cases, and the tax structure has, on average, become more concentrated mainly on the Value Added Tax and the Income Tax. As the objectives of tax policy expand beyond the merely fiscal in recent years, it is becoming increasingly important to establish new guidelines for tax reform in the countries of the region.

Palabras clave : Tax Policy; Tax Reform; VAT; Income Tax; Latin America.

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