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,...
Enlace original:
https://repositorio.cepal.org/handle/11362/36806
Gómez Sabaini, Juan Carlos
,
Morán, Dalmiro
,
Tax policy in Latin America: Assessment and guidelines for a second generation of reforms
