重新思考税收促进拉丁美洲和加勒比地区的增长：目标、行为反应和技术进步（英）

TAXATIONRethinking Taxation for Growth in Latin America and the CaribbeanObjectives, Behavioral Responses, and Technological AdvancesGuillermo VuletinRethinking Taxation for Growth in Latin America and the CaribbeanThis book, along with any associated content or subsequent updates, can be accessed at https://hdl.handle.net/10986/43647.Scan to go to this publication online.Rethinking Taxation for Growth in Latin America and the CaribbeanObjectives, Behavioral Responses, and Technological AdvancesGuillermo Vuletin© 2025 International Bank for Reconstruction and Development / The World Bank1818 H Street NW, Washington, DC 20433Telephone: 202-473-1000; Internet: www.worldbank.orgSome rights reserved1 2 3 4 28 27 26 25This work is a product of the staff of The World Bank with external contributions. The findings, interpretations, and conclusions expressed in this work do not necessarily reflect the views of The World Bank, its Board of Executive Directors, or the governments they represent. The World Bank does not guarantee the accuracy, completeness, or currency of the data included in this work and does not assume responsibility for any errors, omissions, or discrepancies in the information, or liability with respect to the use of or failure to use the information, methods, processes, or conclusions set forth. The boundaries, colors, denominations, links/footnotes, and other information shown in this work do not imply any judgment on the part of The World Bank concerning the legal status of any territory or the endorsement or acceptance of such boundaries. The citation of works authored by others does not mean The World Bank endorses the views expressed by those authors or the content of their works.Nothing herein shall constitute or be construed or considered to be a limitation upon or waiver of the privileges and immunities of The World Bank, all of which are specifically reserved.Rights and PermissionsThis work is available under the Creative Commons Attribution 3.0 IGO license (CC BY 3.0 IGO) http://creativecommons .org/licenses/by/3.0/igo. Under the Creative Commons Attribution license, you are free to copy, distribute, transmit, and adapt this work, including for commercial purposes, under the following conditions:Attribution—Please cite the work as follows: Vuletin, Guillermo. 2025. Rethinking Taxation for Growth in Latin America and the Caribbean: Objectives, Behavioral Responses, and Technological Advances. Washington, DC: World Bank. doi:10.1596/978-1-4648-2253-7. License: Creative Commons Attribution CC BY 3.0 IGOTranslations—If you create a translation of this work, please add the following disclaimer along with the attribution: This translation was not created by The World Bank and should not be considered an official World Bank translation. The World Bank shall not be liable for any content or error in this translation.Adaptations—If you create an adaptation of this work, please add the following disclaimer along with the attribution