重新思考税收促进拉丁美洲和加勒比地区的增长：目标、行为反应和技术进步（英）

Objectives, Behavioral Responses,and Technological Advances Rethinking Taxationfor Growth inLatin America andthe Caribbean Scan to go to this publication online. Rethinking Taxationfor Growth inLatin America andthe Caribbean Objectives, Behavioral Responses,and Technological Advances Guillermo Vuletin © 2025 International Bank for Reconstruction and Development / The World Bank1818 H Street NW, Washington, DC 20433Telephone: 202-473-1000; Internet:www.worldbank.org Some rights reserved 1 2 3 428 27 26 25 This work is a product of the staff of The World Bank with external contributions. The findings, interpretations, andconclusions expressed in this work do not necessarily reflect the views of The World Bank, its Board of Executive Directors,or the governments they represent. The World Bank does not guarantee the accuracy, completeness, or currency of the data included in this work and doesnot assume responsibility for any errors, omissions, or discrepancies in the information, or liability with respect to the useof or failure to use the information, methods, processes, or conclusions set forth. The boundaries, colors, denominations,links/footnotes, and other information shown in this work do not imply any judgment on the part of The World Bankconcerning the legal status of any territory or the endorsement or acceptance of such boundaries. The citation of worksauthored by others does not mean The World Bank endorses the views expressed by those authors or the content of theirworks. Nothing herein shall constitute or be construed or considered to be a limitation upon or waiver of the privileges andimmunities of The World Bank, all of which are specifically reserved. Rights and Permissions This work is available under the Creative Commons Attribution 3.0 IGO license (CC BY 3.0 IGO)http://creativecommons.org/licenses/by/3.0/igo. Under the Creative Commons Attribution license, you are free to copy, distribute, transmit, andadapt this work, including for commercial purposes, under the following conditions: Attribution—Please cite the work as follows: Vuletin, Guillermo. 2025.Rethinking Taxation for Growth in Latin America andthe Caribbean: Objectives, Behavioral Responses, and Technological Advances.Washington, DC: World Bank.doi:10.1596/978-1-4648-2253-7. License: Creative Commons Attribution CC BY 3.0 IGO Translations—If you create a translation of this work, please add the following disclaimer along with the attribution:This translation was not created by The World Bank and should not be considered an official World Bank translation.The World Bank shall not be liable for any content or error in this translation. Adaptations—If you create an adaptation of this work, please add the following disclaimer along with the attribution:This is an adaptation of an original work by The World Bank. Views and opinions expressed in the adaptation are the soleresponsibility of the author or authors of the adaptation and are not endorsed by The World Bank. Third-party content—The World Bank does not necessarily own each component of the content contained within thework. The World Bank therefore does not warrant that the use of any third-party-owned individual component or partcontained in the work will not infringe on the rights of those third parties. The risk of claims resulting from suchinfringement rests solely with you. If you wish to reuse a component of the work, it is your responsibility to determinewhether permission is needed for that reuse and to obtain permission from the copyright owner. Examples ofcomponents can include, but are not limited to, tables, figures, or images. All queries on rights and licenses should be addressed to World Bank Publications, The World Bank, 1818 H Street NW,Washington, DC 20433, USA; e-mail:pubrights@worldbank.org. ISBN (paper): 978-1-4648-2253-7ISBN (electronic): 978-1-4648-2254-4DOI: 10.1596/978-1-4648-2253-7 Cover design:Bill Pragluski, Creative Stages, LLC. Library of Congress Control Number: 2025946536 Contents ForewordxiAcknowledgmentsxiiiAbout the AuthorxvExecutive SummaryxviiAbbreviationsxxv 1Tax Policy: Foundations, Traditional Views, andEvolving Strategies1 Introduction1Importance of Core Taxes for Government Revenue2Traditional View of Core Taxes3Objective Trade-Offs6Rethinking Taxation in Latin America and the Caribbean6Growth Reimagined: Beyond Static Paradigms23References23 2Targeted Cash Transfers: The “New” Instrument toDeal with Equity Objectives27 Introduction27A Long History of Supporting the Poor27Development of Targeted Transfers in Latin America andthe Caribbean28Impact of the New TCT Instrument on Taxation29Improved Targeting via Geographic Information Systems andAdministrativeData30Butterfly Effect of TCTs on Taxation32Conclusion33References34 3Value Added Tax: Demystifying Its Regressivity andthe Pitfalls of High Standard Rates35 Introduction35Demystifying VAT Regressivity37Pitfalls of High VAT Standard Rates46 Political Economy