Fiscal Panorama of Latin America and the Caribbean 2021

Fiscal Panorama of Latin America and the Caribbean • 2021

Chapter II

CHAPTER

Net wealth taxes in Latin America Introduction A. Wealth and income inequality, lack of progressive tax structure and insufficient tax collection B. Tax on personal net wealth, one of many taxes on property C. International and regional wealth tax experiences D. Considerations regarding taxes on individual net wealth E. Challenges to consider when formulating and implementing net wealth taxes F. Concluding remarks Bibliography

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Fiscal Panorama of Latin America and the Caribbean 2021

Published on Nov 24, 2021

Publicaciones de la CEPAL, Naciones Unidas

In 2021, Latin America and the Caribbean faces an economic and social context that will remain complex and uncertain. The coronavirus disease (COVID-19) pandemic continues to impact the region, with a fresh wave of cases that has led to the implementation of new public health measures to curb the spread of the virus. Vaccination campaigns, which are a priority, have been hampered by unequal access to vaccines globally and challenges in vaccine production and distribution. In this complex and uncertain context, the Fiscal Panorama of Latin America and the Caribbean, 2021 analyses the challenges for fiscal policy in the region as it continues to tackle the emergency and bring about a transformative post-pandemic recovery. Maintaining an expansionary fiscal policy will be key, and will require the support of international cooperation through development financing.

Articles inside

Net wealth taxes in Latin America

2hr

pages 56-121

Foreword

3min

pages 10-11

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