Rethinking Taxation for Growth in Latin America and the Caribbean

Objectives, Behavioral Responses, and Technological Advances

Häftad, Engelska, 2025

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Beskrivning

This report re-evaluates taxation in Latin America and the Caribbean, expanding the focus from collection efficiency and equity to include economic growth as a key objective. It examines how taxpayer behavior and technological advancements affect the effectiveness and trade-offs of core taxes, and calls for a nuanced, context-specific approach.