TY - BOOK AU - Martner, Ricardo TI - Tax reforms and fiscal stabilization in Latin American countries PY - 2004/// CY - SantiagoCL PB - CEPAL N2 - 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 ER -