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Tax structure in Latin America: its impact on the real economy and compliance
(CAF, 2011)
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 ...
Government performance, taxation and citizen participation: evidence from Brazil
(CAF, 2011)
Fiscal contract theories of the state hypothesize that government performance affects tax collection and that institutions that foster representation and accountability link taxes and services. These propositions have yet ...