More than Revenue Taxation as a Development Tool

"This volume offers a remarkably detailed introduction to many of the tax policy issues confronting Latin American economics. It emphasizes that a well-crafted tax system must not only raise sufficient revenue, but must also do so in a way that avoids unnecessarily hindering economic growth. It thereby offers an invaluable guide for policymakers and researchers who are engaged in designing, and studying, tax systems." - James Poterba

Mitsui, Professor of Economics, MIT, USA

"Tax systems are historical creatures, embedded in specific social contexts. But they are also a result of conscious political choices made by politicians and policymakers. This report offers an empirically sound and analytically rigorous account of the challenges taxation poses to Latin America. It is a valuable source of practical knowledge for all committed to promote economic efficiency and social justice in the region." - Fernando Henrique Cardoso,

Former President of Brazil

"More than Revenue is the encyclopedic output of a large team of Latin American experts that has turned every possible stone to asses why Latin America has not been more successful in creating efficient, productive and equitable tax systems.The reader will be enlightened by interesting results and surprised by not always

obvious hypotheses. The book will become a monument to Latin American taxation." - Vito Tanzi, Former Director, Fiscal Affairs Department, International Monetary Fund