Guillermo Perry - Böcker

Fiscal Reform and Structural Change in Developing Countries analyzes the experience of countries involved in major tax reforms in the 1980s and first half of the 1990s by a combination of qualitative and quantitative country studies and over-arching thematic studies. The emphasis is on the role of fiscal reform in stabilization and structural change, as well as the effects that policy for stabilization and, especially, structural change can have on the fiscal deficit under different types of tax systems. The authors then analyze the reasons for the convergence of tax systems around the developing world.

With the exception of Sub-Saharan Africa, Latin America and the Caribbean has been one of the regions of the world with the greatest inequality. Inequality in Latin America and the Caribbean: Breaking with History? explores why the region suffers from such persistent inequality, identifies how it hampers development, and suggests ways to achieve greater equity in the distribution of wealth, incomes and opportunities. The study draws on data from 20 countries based on household surveys covering 3.6 million people, and reviews extensive economic, sociological and political science studies on inequality in Latin America. To address the deep historical roots of inequality in Latin America, and the powerful contemporary economic, political and social mechanisms that sustain it, Inequality in Latin America and the Caribbean outlines four broad areas for action by governments and civil society groups to break this destructive pattern: Build more open political and social institutions, that allow the poor and historically subordinate groups to gain a greater share of agency, voice and power in society. Ensure that economic institutions and policies seek greater equity, through sound macroeconomic management and equitable, efficient crisis resolution institutions, that avoid the large regressive redistributions that occur during crises, and that allow for saving in good times to enhance access by the poor to social safety nets in bad times. Increase access by the poor to high-quality public services, especially education, health, water and electricity, as well as access to farmland and the rural services. Protect and enforce the property rights of the urban poor. Reform income transfer programs so that they reach the poorest families.

This book presents insights from several countries in Latin America and beyond on how to organize critical sectors, such as education, roads and water, to improve quality, access and affordability.