Canavire-Bacarreza, Gustavo; Martínez-Vázquez, Jorge; … - Inter-American Development Bank - 2013
economic growth in Latin America, which is largely explained by the small collections in the region. For corporate income tax … income tax, general taxes on goods and services, including value added and other sales taxes, and revenues from natural … whole and especially for natural resource exporting countries. But, we also find small negative effects of corporate income …