Pessino, Carola; Rasteletti, Alejandro; Artana, Daniel; … - 2023
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 …