Pessino, Carola; Rasteletti, Alejandro; Artana, Daniel A.; … - 2023
labor markets with high informality, but make indirect taxes less regressive, since the poor pay little or no indirect taxes … income taxes as in Latin America. High levels of evasion and informality make payroll taxes more regressive in integrated …This chapter analyzes the incidence on income distribution by a comprehensive array of direct and indirect taxes in ten …