This chapter analyzes the incidence on income distribution by a comprehensive array of direct and indirect taxes in ten … redistributive impact in more developed countries, where dividends are taxed heavily with personal income taxes rather than corporate … income taxes as in Latin America. High levels of evasion and informality make payroll taxes more regressive in integrated …

How much redistribution does Uruguay accomplish through social spending and taxes? How progressive are revenue … inequality and poverty when all taxes and transfers are combined. In comparison with five other countries in Latin America, it … third in terms of overall (including transfers in-kind) inequality reduction effectiveness. Direct taxes are progressive and …