Tax Reforms x Income Distribution (Mahon)

Tax reforms and income distribution in Latin America by James Mahon. This paper examines relationships in both directions between the reforms of the past three decades and the region’s highly unequal income distribution. Briefly, he show that from a global perspective, recent tax reforms have a accentuated a Latin American anomaly, its governments’ unusually great reliance on indirect (consumption) taxes and their trivial levels of personal income taxation.