Template-type: ReDIF-Paper 1.0
Author-Name: Jorge Martinez-Vazquez 
Author-Email: jorgemartinez@gsu.edu 
Author-Homepage: https://icepp.gsu.edu/profile/jorge-martinez-vazquez/
Author-Workplace-Name:  International Studies Program. Andrew Young School of Policy Studies, Georgia State University
Author-Workplace-Homepage:  https://icepp.gsu.edu/


Author-Name: VIoleta Vulovic 
Author-Email: vvulovic@gsu.edu
Author-Homepage: http://aysps.gsu.edu/isp/VulovicV.html
Author-Workplace-Name:  International Studies Program. Andrew Young School of Policy Studies, Georgia State University
Author-Workplace-Homepage:  https://icepp.gsu.edu/



Title: Tax Structure in Latin America: Its Impact on the Real Economy and Compliance


Abstract: In this paper we review the structure of tax systems in Latin America and analyze their impact  on the real economy-- economic growth, macro-economic stability, income redistribution and foreign direct investment--, and on the extent of informality –the size of the shadow economy—and ‘tax morale.’ 

Keywords: tax structure, growth, stability, inequality, informality, tax morale

Length: 68 pages

Creation-Date: 2011-10-13

File-URL: http://icepp.gsu.edu/files/2015/03/ispwp1122.pdf

File-Format:application/pdf

Handle: RePEc:ays:ispwps:paper1122