Documentos y aportes en administración pública y gestión estatal
versión On-line ISSN 1851-3727
AFONSO, José Roberto y JUNQUEIRA, Gabriel. Tributação, Reforma e Federalismo: uma visão atual da América Latina. Doc. aportes adm. pública gest. estatal [online]. 2007, n.9, pp. 103-139. ISSN 1851-3727.
The objective of this paper is to analyze the tax system in Latin-American federations (Argentina, Brazil and Mexico) and its reforms. The startpoint is a contextualization about the macroeconomic and social scenario, from which we make a diagnosis of taxation in the region -with special attention paid to the evolution of the tax burden-. Following is a presentation of the recent reform agenda, focused on the federative debate. At the end, some perspectives and trends are drawn.
Palabras clave : Tax reform; Latin América.