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Tax Research and Tax Reform in Latin America — A Survey and Commentary

Published online by Cambridge University Press:  24 October 2022

Richard M. Bird  and
Oliver Oldman
Richard M. Bird
Affiliation:
Harvard University
Oliver Oldman
Affiliation:
Harvard University
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In 1961 twenty latin american countries signed a document which committed them “to reform tax laws, demanding more from those who have most, to punish tax evasion severely, and to redistribute the national income in order to benefit those who are most in need while, at the same time, promoting savings and investment and reinvestment of capital.” Both before and since this declaration a great deal of research on taxation has been carried out in Latin America, and even more has been said about the “need” for tax “reform.”

Type
Topical Review
Information
Latin American Research Review , Volume 3 , Issue 3 , Summer 1968 , pp. 5 - 24
Copyright
Copyright © 1968 by the University of Texas Press

Footnotes

∗

Funds provided to the Harvard University Development Advisory Service, through United States Agency for International Development Research Contract #AID/CSD1543, financed a portion of Dr. Bird's time for this article. Similarly, the research funds of the Harvary Law School International Tax Program financed research assistance and a portion of the time of both authors. The views expressed in this paper do not necessarily express those of AID.

References

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