Taxation and inequality in developing countries: Lessons from the recent experience of Latin America

No wp-2016-98, WIDER Working Paper Series from World Institute for Development Economic Research (UNU-WIDER)

Abstract: This paper aims to advance understanding about the relationship between taxation and inequality in developing countries, focusing on the recent experience of Latin America. Although the tax system was regressive in the 1990s, tax changes promoted equality in the first decade of the 2000s. In particular, the increasing contribution of direct taxes with respect to indirect taxes promoted the progressivity of the tax system and contributed to the reduction of inequality.

Keywords: Economic policy; Equality and inequality; Income distribution; Taxation (search for similar items in EconPapers)
Date: 2016
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Citations: View citations in EconPapers (2)

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Journal Article: Taxation and Inequality in Developing Countries: Lessons from the Recent Experience of Latin America (2018)
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