This chapter analyzes the incidence on income distribution by a comprehensive array of direct and indirect taxes in ten Latin American countries circa 2018. The study finds that although there is a significant heterogeneity, the redistributive impact is equalizing for direct taxes and...

This paper analyzes budgetary institutions, the tax system and public debt management in Jamaica. It explores the nature of budget institutions and design, beyond formal administrative or budgetary procedures, to address the question of whether the demanding fiscal path Jamaica is following can...

This paper analyzes budgetary institutions, the tax system and public debt management in Jamaica. It explores the nature of budget institutions and design, beyond formal administrative or budgetary procedures, to address the question of whether the demanding fiscal path Jamaica is following can...