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Safeguarding the advances the continent has already achieved and ensuring inclusive and sustainable growth must be a priority for all the countries in the region. That is why the Economic Commission for Latin America and the Caribbean (ECLAC) and Oxfam are committed to working together in order to p...
|a Naciones Unidas.
|b Comisión Económica para América Latina y el Caribe (CEPAL)
|9 3
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|a Time to tax for inclusive growth /
|c CEPAL, Susana Ruiz Rodríguez...[et al].
|h [recurso electrónico]
260
|a Santiago de Chile :
|b Naciones Unidas. CEPAL ; OXFAM,
|c 2016
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|a 1 recurso electrónico (19 p.)
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|a Foreword .-- A. Tax collection is low in Latin America .-- B. Tax systems have done little to even out income distribution .-- C. Despite recent reforms, personal income taxation is particularly weak in Latin America .-- D. Tax avoidance represents a significant challenge to strengthening personal and corporate income tax .-- E. The effective tax rates on top incomes are still very low, with limited impacton income inequality .-- F. A taxation policy that intensifies gender inequalities .-- G. The long-term performance of corporate income tax will depend on a number of regional and global tax trends .-- H. Initiatives should prioritize the reduction of tax incentives and enhance capacity-building in national tax administrations .-- I. Policy implications for fiscal compacts in Latin America.
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|a Safeguarding the advances the continent has already achieved and ensuring inclusive and sustainable growth must be a priority for all the countries in the region. That is why the Economic Commission for Latin America and the Caribbean (ECLAC) and Oxfam are committed to working together in order to promote and build a new consensus against inequality. There is no silver bullet, but there are measures that can be taken, which together can make a big difference —and tax reform is a good place to start. This publication has been prepared in the hope that it will contribute to efforts to combat inequality in Latin America, by analysing the fiscal challenges involved and proposing policy guidelines.
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|a POLITICA FISCAL
|9 160
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|a TRIBUTACION
|9 1628
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|a EVASION FISCAL
|9 3873
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|a DISTRIBUCION DEL INGRESO
|9 1261
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|a IGUALDAD DE GENERO
|9 2436
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|9 183
|a AMERICA LATINA
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|a POLITICA TRIBUTARIA
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|u http://repositorio.cepal.org/bitstream/handle/11362/39950/S1600237_en.pdf?sequence=1
|y Repositorio digital CEPAL
