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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

This, the sixty-eighth edition of the Economic Survey of Latin America and the Caribbean, which corresponds to the year 2016, consists of three parts. Part I outlines the region’s economic performance in 2015 and analyses trends in the first half of 2016, as well as the outlook for the rest of th...


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