redistributive impact of Mexico's fiscal system over this period. It presents standard and marginal benefit incidence analysis for …

existing literature on its distributive role and its efficiency. The findings point to inefficient taxation that is still very … taxation of goods and services through the creation of a value-added tax (VAT) and changes in payroll so as to make it tax …-exempt. Five pathways are suggested to improve fiscal injustice: a reduction of indirect taxation; changes to the rates and …

This paper analyses the pre-tax inequality in the income that individuals actually receive in Brazil and the role of … inequality in Brazil but maintain the decreasing inequality trends, even though they are less pronounced than previously measured ….6 per cent. Brazil’s squeezed middle 40 per cent of the distribution experienced a slight drop in its share, from 34.8 per …

international taxation will bring up more questions than solutions. While there are good reasons to think about a fundamental regime … switch in international corporate taxation, there are also good arguments for not turning to ad hoc measures that selectively …

This paper examines the evolution of the redistributive role of the State in Brazil at the beginning of the 21st … towards a more progressive tax system could be achieved by reducing the weight of indirect taxes and increasing the taxation …