Bargain, Olivier, Jara, H. Xavier and Rivera, David (2024) Tax disincentives to formal employment in Latin America. III Working Paper (144). International Inequalities Institute, London School of Economics and Political Science, London, UK.

To finance increased public spending and social programs, Latin America’s tax systems need to develop further. Yet taxation can reduce the tax base by discouraging formal employment. Evidence on the intensity of the problem is limited and tends to focus …

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