environment led to an increase of about three points in the regional tax/GDP ratio, that such increase in taxation took place in a … income improved on average by 0.4-0.8 points, and that, as a result, redistribution via taxation improved (especially in the … mid-late 2000s taxation remains unequalizing in about a third of the countries of the region, especially in Central …

the 1996/97, 2002/03, and 2008/09 budget surveys. Efforts to maintain consistency with the previous survey imply that … tension between the desire to follow best practice and the desire to maintain consistency with previous analyses. New …

This paper aims to advance understanding about the relationship between taxation and inequality in developing countries … taxes promoted the progressivity of the tax system and contributed to the reduction of inequality. Yet, the effectiveness of … taxation in promoting equality in Latin America is still limited by several factors such as the low average tax revenue as …

counterpoint to theories about the role of taxation in war-making and state building. …

define the fiscal state by a balanced relationship between taxation and borrowing as dominant revenue sources, and we …

This framing paper has two main purposes. We first provide a brief survey of the economic literature on taxation in …