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dc.contributor.authorCornia, Giovanni Andreaen_US
dc.contributor.authorGómez-Sabaini, Juan Carlosen_US
dc.contributor.authorMartorano, Brunoen_US
dc.date.accessioned2011-11-21en_US
dc.date.accessioned2011-12-15T13:17:34Z-
dc.date.available2011-12-15T13:17:34Z-
dc.date.issued2011en_US
dc.identifier.isbn978-92-9230-437-9en_US
dc.identifier.urihttp://hdl.handle.net/10419/54078-
dc.description.abstractThe paper analyses the changes in tax policy, tax/GDP ratios, tax incidence and income inequality which have taken place in Latin America during the last decade against the background of the changes observed in these variables during the liberal years of the 1980s and 1990s. The paper argues that the recent tax policy changes and a favourable external environment led to an increase of about three points in the regional tax/GDP ratio, that such increase in taxation took place in a slightly or substantially more progressive way than in the past, that the Gini coefficient of the distribution of household income improved on average by 0.4-0.8 points, and that, as a result, redistribution via taxation improved (especially in the Southern Cone) in relation to the 1990s thanks to greater reliance on direct taxes and a reduction in excises. However, in the mid-late 2000s taxation remains unequalizing in about a third of the countries of the region, especially in Central America. The paper concludes by offering recommendations on how the new fiscal pact evolving in the region can be strengthened to improve the redistributive effect of taxation in the years ahead.en_US
dc.language.isoengen_US
dc.publisherWIDER Helsinkien_US
dc.relation.ispartofseriesWorking paper // World Institute for Development Economics Research 2011,70en_US
dc.subject.jelD31en_US
dc.subject.jelD70en_US
dc.subject.jelH20en_US
dc.subject.ddc330en_US
dc.subject.keywordtax policyen_US
dc.subject.keywordtax incidenceen_US
dc.subject.keywordincome inequalityen_US
dc.subject.keywordredistributionen_US
dc.subject.keywordfiscal exchangeen_US
dc.subject.keywordLatin Americaen_US
dc.subject.stwSteuerpolitiken_US
dc.subject.stwSteuerbelastungen_US
dc.subject.stwSteuerinzidenzen_US
dc.subject.stwEinkommensverteilungen_US
dc.subject.stwLateinamerikaen_US
dc.titleA new fiscal pact, tax policy changes and income inequality: Latin America during the last decadeen_US
dc.typeWorking Paperen_US
dc.identifier.ppn672578972en_US
dc.rightshttp://www.econstor.eu/dspace/Nutzungsbedingungenen_US
Appears in Collections:WIDER Working Papers, United Nations University (UNU)

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