This working paper offers a framework for reflection, not a closed answer, to the questions presented in its title, starting from a synthetic panorama of taxation in Latin America and the Caribbean within the global environment, its level, structure, effects, shortcomings and heterogeneity.

This study was carried out by the CIAT Director of Tax Studies and Research, Mr. Santiago Díaz de Sarralde Miguez, who in his paper reviews the most recent options to answer the challenges faced by tax systems: the latest theoretical contributions to the definition of the global structure of the tax system (Mirrlees Report and antecedents, the “standard” model, the role of tax rules); the configuration of international taxation (BEPS, DBCFT, EU Single Corporate Tax Base, e-commerce and collaborative economy, tax amnesties, exit-tax); the alternatives to taxation by  sources and uses of income (personalization of VAT, green taxation, taxes on “junk food”, taxation of “robots”, tax on assets, integration of income tax and assets tax); and challenges and options for sub-national financing.

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