OECD Development Centre Working Papers

Revisiting personal income tax in Latin America: Evolution and impact

DOI:https://dx.doi.org/10.1787/16d42b4a-en

This study documents the process through which standard tax reliefs and tax allowances reduce the taxable base of the Personal Income Tax (PIT) in Latin American countries by using the models developed in Taxing Wages in Latin America and the Caribbean 2016. The theoretical estimations on the...



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