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In recent years, the countries of Latin America have introduced a series of reforms aimed at strengthening and modernizing their tax systems. While the reforms are part of an ongoing process carried over from earlier periods, the objectives pursued place a renewed emphasis on distribution issues,...


Gómez Sabaini, Juan CarlosMorán, DalmiroTax policy in Latin America: Assessment and guidelines for a second generation of reforms

Gómez Sabaini, Juan CarlosMorán, DalmiroPolítica tributaria en América Latina: agenda para una segunda generación de reformas

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