Martner, Ricardo

Tax reforms and fiscal stabilization in Latin American countries - SantiagoCL CEPAL 2004 - 41 p.

Describes the main trends of the tax burden and composition of tax revenues in Latin American countries. Estimates some indicators to emphasize the magnitude of the problem. Calculates the short-term tax-gap, as OECD has defined it, for 18 countries.

11.01.02 M3865