This is a statement paper about tax reform. It tries to point to new trends in the world economy and to its consequences for tax practitioners’, taxpayers and tax administrators. Its main conclusion is that the world needs ...

This paper studies the effects of a tax reform that eliminates heterogeneity of tax rates and cumulative taxation in a production networks model calibrated for Brazil. In modern economies, industries are highly connected ...

This paper, through a Colombian case study, suggests that the public social expenditure helps increase the contribution that indirect taxes such as VAT has on revenue, not only due to the fiscal effort its funding requires, ...

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 ...

This paper explores the political economy at the time of the 2012 tax reform, which paved the way for a radical tax increase in 2014. Both were an explicit response to demands to improve public education. As opposed to ...

The purpose of this study is to analyze the tax reform and the tax change of the income tax, given that any reform to a tax system brings about distributional effects in society. Within the agenda of the newly assumed ...

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 ...