Personal Income Tax: An Empty Shell


  • Income tax is the backbone of the tax system in many countries because it is the tax that historically has raised the most revenue and has the greatest redistributive power. However, in Latin American countries, the potential of income tax to raise revenue falls short and its redistributive potential is poorly exploited.

fecha de publicación

  • 2013


  • Palgrave Macmillan

Líneas de investigación

  • Capital Income
  • Dominican Republic
  • Dual System
  • Labor Income
  • Latin American Country

Página inicial

  • 115

Última página

  • 133


  • Capítulo 7