Revisiting personal income tax in Latin America: Evolution and impact

Organisation for Economic Co-operation and Development2026-04-11 收录

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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 personal income tax are complemented with data from the...