Publication: Rethinking Taxation for Growth in Latin America and the Caribbean: Objectives, Behavioral Responses, and Technological Advances

https://openknowledge.worldbank.org/entities/publication/7417ce1e-92ab-40d0-aa98-9c076e405c60?cid=ECR_E_NewsletterWeekly_ES_EXT&deliveryName=DM272636 Rethinking Taxation for Growth in Latin America and the Caribbean: Objectives, Behavioral Responses, and Technological Advances” argues for a shift beyond the traditional focus on collection efficiency and equity to explicitly include economic growth as a primary objective. It highlights how taxpayers’ behavioral responses and technological advancements reshape the effectiveness and trade-offs of core taxes.