This study provides an overview of tax structures in LAC before the COVID-19 pandemic, compares it to OECD countries, and provides recommendations for growth-friendly and inclusive tax policy reforms. LAC countries collect significantly lower tax revenue relative to OECD countries and have tax...

In this paper, considering the overarching concern of the 2030 sustainable development agenda, "leaving no one behind", and targets 1.2 and 10.1 of the SDGs, we stress that the mainstream approach to multidimensional poverty measurement in developing countries faces some deficiencies to properly...