More than Revenue: Taxation as a Development Tool

Ana Corbacho · Vicente Fretes Cibils · Eduardo A. Lora

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Economic and Fiscal Studies Taxation and Compliance Studies Fiscal Policy and Economic Growth

Abstract

PART I: OVERVIEW PART II: GENERAL TOPICS Where We Are and How We Got Here: Stylized Facts of Taxation in LAC The Political Economy of Taxation and Tax Reforms Taxation and Stabilization Labor Effects of Taxation Sub-National Taxation Tax and Customs Administration: Progress to Date and Challenges Ahead PART III: SPECIFIC TAXES: CHALLENGES AND POLICY OPTIONS Personal Income Taxes Corporate Income Taxes Value-Added Taxes Non-Renewable Resource Revenues Environmental Taxes The Perils of Expediency

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2013Inequality and Personal Income Taxation

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