This executive summary presents the argument for using taxation in Latin America and the Caribbean as a development tool rather than simply a source of revenue.
The Inter-American Development Bank publication (IDB) is part of the Development in the Americas (DIA) series. The in-depth comparative study titled “More than Revenue: Taxation as a Development Tool”, presents taxation in Latin America and the Caribbean as a missed opportunity. Many policymakers have not taken advantage of the potential of taxation to contribute to other important development goals.
Source: Inter-American Development Bank
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