Tax progressivity and taxing the rich in developing countries: lessons from Latin America
Abstract This article discusses the challenges and potential policy choices for levying progressive taxes and taxing the rich in Latin America, a region known for its high-income inequality, limited tax-collection capacity, and low share of taxes collected from personal income and wealth. Factors su...
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| Veröffentlicht in: | Oxford review of economic policy 2023, Vol.39 (3), p.530-549 |
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| Hauptverfasser: | , , |
| Format: | Artikel |
| Sprache: | eng |
| Online-Zugang: | Volltext |
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