Tax Reforms and Fiscal Stabilization in Latin American Countries

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During the nineties, the revival of economic growth and the design of better tax systems enabled fiscal revenues in Latin America to reach an increase of 3 points of GDP. However, this effort has not been sufficient, considering the dynamics of public debt in an environment of high interest rates and low growth. In this paper, the main trends of tax burden and composition of tax revenues in Latin American countries are described, the short-term tax-gap is calculated for 18 countries, and the efficiency of a cyclical safety margin is considered.
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Details:

Agency/Department
UN/Economic Commission for Latin America and the Caribbean
Print ISBN
9789211214482
Print Publication Date
Page Count
44
Print Sales Number
04.II.G.73
Series Title
Gestión Pública

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