This study provides an overview of tax structures in LAC before the COVID-19 pandemic, compares it to OECD countries …, and provides recommendations for growth-friendly and inclusive tax policy reforms. LAC countries collect significantly … lower tax revenue relative to OECD countries and have tax structures that rely excessively on corporate-income taxes (CIT …

Does the design of a tax matter for growth? Assembling a novel dataset for 30 OECD countriesover the 1970-2016 period …, this paper examines whether the value added tax (VAT) may havedifferent effects on long-run growth depending on whether it …