Repensar La Tributacion Para Impulsar El Crecimiento En America Latina Y El Caribe - Objetivos, Respuestas Conductuales Y Avances Tecnologicos

This report re-evaluates taxation in Latin America and the Caribbean, expanding the focus from collection efficiency and equity to include economic growth as a key objective. It examines how taxpayer behavior and technological advancements affect the effectiveness and trade-offs of core taxes, and calls for a nuanced, context-specific approach.