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Documentos de Trabajo - CIAT
2019
49 p
1. Preliminary definitions: the concept of “Equivalent Fiscal Pressure” (EFP)and its implications 2. Evolution of EFP level in LAC countries: common achievements and obstacles despite wide regional diversity. 3. Tax structures in LAC: differences, similarities, and convergence by country groups. 4. Recent trends in tax reform at the regional level: some notable cases
Andrés Duque, Wolney Martins, Antonio Seco and Raul Zambrano
Darío González
Centro Interamericano de Administraciones Tributarias (CIAT)
CIAT
CIAT/AEAT/IEF
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