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RethinkingTaxationfor
GrowthinLatinAmerica
andtheCaribbean
Objectives,BehavioralResponses,
andTechnologicalAdvances
TAXATION
GuillermoVuletin
RethinkingTaxation
forGrowthin
Latin
Americaand
theCaribbean
Thisbook,alongwithanyassociatedcontentorsubsequentupdates,
can
beaccessedat/10986/43647.
Scantogotothispublicationonline.
RethinkingTaxation
forGrowthin
Latin
Americaand
theCaribbean
Objectives,BehavioralResponses,
andTechnologicalAdvances
GuillermoVuletin
©2025InternationalBankforReconstructionandDevelopment/TheWorldBank
1818HStreetNW,Washington,DC20433
Telephone:202-473-1000;Internet:
Somerightsreserved
123428272625
ThisworkisaproductofthestaffofTheWorldBankwithexternalcontributions.Thefindings,interpretations,and
conclusionsexpressedinthisworkdonotnecessarilyreflecttheviewsofTheWorldBank,itsBoardofExecutiveDirectors,
orthegovernmentstheyrepresent.
TheWorldBankdoesnotguaranteetheaccuracy,completeness,orcurrencyofthedataincludedinthisworkanddoes
notassumeresponsibilityforanyerrors,omissions,ordiscrepanciesintheinformation,orliabilitywithrespecttotheuse
oforfailuretousetheinformation,methods,processes,orconclusionssetforth.Theboundaries,colors,denominations,
links/footnotes,andotherinformationshowninthisworkdonotimplyanyjudgmentonthepartofTheWorldBank
concerningthelegalstatusofanyterritoryortheendorsementoracceptanceofsuchboundaries.Thecitationofworks
authoredbyothersdoesnotmeanTheWorldBankendorsestheviewsexpressedbythoseauthorsorthecontentoftheir
works.
Nothinghereinshallconstituteorbeconstruedor
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