Six Latin American countries have levied taxes on withdrawals from bank accounts, which have been viewed as a convenient tax handle during a difficult fiscal period. The paper reviews the arguments for and against this type of taxation, describes the taxes, and surveys their revenue performance...

Six Latin American countries have levied taxes on withdrawals from bank accounts, which have been viewed as a convenient tax handle during a difficult fiscal period. The paper reviews the arguments for and against this type of taxation, describes the taxes, and surveys their revenue performance...

Drawing on the innovative sources of financing for public security that have developed in Latin American and the Caribbean in recent years, this paper reviews the main revenue instruments that can be used to finance various aspects of citizen security. The paper focuses on the structure of...