The State needs financial resources to fulfill its mission in society, therefore, it is no coincidence that taxes in Latin America and particularly in Chile, are currently a topic of discussion in academic and political ...

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 ...

When studying tax issues in Latin America, along with any regional perspective, individual country differences must be taken into account. Despite this regional diversity, the tax systems of the vast majority of Latin ...

This study provides an up-to-date overview of taxation in Latin America and the Caribbean —analysing the share of tax revenue in the total income of public sectors across the region, and the importance of levies charged ...

The purpose of this article is to investigate the determinants of the distribution of income in Latin America, focusing in particular on two questions: one is the relationship between the distribution and income, while the ...

Abstract This paper is an attempt to quantify the process of structural reform in Latin America in five areas: trade reform, financial liberalization, tax reform, liberalization of external capital transactions and ...