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Tax Reform: Tax Policy, Reform, and Competitiveness in Latin America

In: Can Latin America Compete?

Author

Listed:
  • Mauricio Carrizosa

Abstract

Taxes are often regarded as a major determinant to competitiveness. Taxes rank second, after policy uncertainty, in the list of major or severe obstacles identified in the World Bank’s Investment Climate Assessments (ICAs) that survey business firms across the world.1 Taxes also enter into the World Economic Forum’s competitiveness index published annually in the Global Competitiveness Report (GCR) and into the Indices of Economic Freedom constructed by the Heritage Foundation and the Fraser Institute.2 Other major or severe obstacles listed in ICAs are, in descending order, macroeconomic instability, corruption, finance, employment barriers, licenses and customs, courts, labor, crime, and infrastructure.

Suggested Citation

  • Mauricio Carrizosa, 2008. "Tax Reform: Tax Policy, Reform, and Competitiveness in Latin America," Palgrave Macmillan Books, in: Jerry Haar & John Price (ed.), Can Latin America Compete?, chapter 0, pages 215-237, Palgrave Macmillan.
    • Handle: RePEc:pal:palchp:978-0-230-61047-7_12
    DOI: 10.1057/9780230610477_12
    as

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