| Description |
1 online resource |
| Summary |
"Chapter 1 Introduction Recent decades have seen large increases in taxation in Latin America. The average tax burden in the region has risen by almost a third since 2000 and now stands at more than 20% of gross domestic product (GDP). The conventional wisdom that Latin American tax systems generate too little revenue to promote economic and social development seems harder to sustain today than in the past. What continues to be striking about the region's tax burdens, however, is the great disparity between them. While countries like the Dominican Republic, Guatemala, Mexico and Panama have tax revenues of 13-16% of GDP, which is indeed a low level of taxation by international standards, in Argentina, Bolivia, Brazil and Uruguay the burden is roughly double that amount. The purpose of this book is to shed light on the origins of these differences. That goal is not grounded in the assumption that more taxation is necessarily better. Public revenues are not always spent in judicious or public-spirited ways, and Latin America faces longstanding problems with clientelism and corruption. In addition, taxation has done relatively little to promote social equity in this highly unequal region, both because it tends to rely heavily on regressive levies and because much of the resulting revenue flows to relatively well-off groups"-- Provided by publisher |
| Bibliography |
Includes bibliographical references and index |
| Notes |
Description based on print version record and CIP data provided by publisher; resource not viewed |
| Subject |
Taxation -- Latin America -- History
|
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Politics and government
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Right of property
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Taxation
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Latin America
|
| Genre/Form |
History
|
| Form |
Electronic book
|
| LC no. |
2021028590 |
| ISBN |
9781108914147 |
|
1108914144 |
|
9781108910392 |
|
1108910394 |
|
