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Fiscal Panorama of Latin America and the Caribbean 2017: Mobilizing resources to finance sustainable development

Publication cover
Corporate author:
  • NU. CEPAL
UN symbol.: LC/PUB.2017/6-P ISBN: 9789211219449 108 p. Editorial: ECLAC March 2017

Description

The Fiscal Panorama of Latin America and the Caribbean 2017 analyses the scope for mobilizing resources to fund sustainable development within the framework of the 2030 Agenda for Sustainable Development. It argues for the importance of moving towards progressive tax systems in which direct taxes play an important role, and of continuing the struggle against tax evasion, which significantly undermines revenues. Lastly, it reviews progress with environmental taxation, identifying lessons that may be of use in future tax reforms, and examines territorial disparities and their implications for the design and configuration of fiscal policy in the region’s countries.

Table of contents

Foreword. -- Chapter I.The fiscal situation: deficit, debt, expenditure and revenue trends. -- Chapter II.Recent trends in income tax reforms and measures to confront tax non-compliance in Latin America. --Chapter III. Environmental taxation in Latin America: opportunities, progress and challenges. --Chapter IV.The role of fiscal policy in reducing territorial inequalities: possibilities, limitations and challenges.