Tax Structure in Latin American: Its Impact on the Real Economy

in this paper we review the structure of tax systems in latin america and
analyze their impact on the real economy - economic growth, macro-economic
stability, and income redistribution. we nd that in latin america relatively
higher reliance on direct taxes slows economic growth, although this effect is
smaller than in the ‘rest of the world.’ however, unlike in most other countries,
higher reliance on direct taxes in latin america does not appear to play a signicant
role in dampening economic volatility or in reducing income inequality in the region.

Journal: 
37
Authors: 
Jorge Martinez-Vazquez
Violeta Vulovic
Attached file: 

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