Tax Gap and Equity in Latin America and the Caribbean

This study is a reprint of the first chapter of the publication "Evasión y equidad en América Latina" published by ECLAC in cooperation with the German Technical Cooperation (GTZ) and financed by the German Federal Ministry for Economic Cooperation and Development (BMZ). The original study was prepared by Juan Pablo Jiménez, Economic Affairs Officer of the Economic Development Division of ECLAC; Juan Carlos Gómez Sabaini, consultant of the Economic Development Division of ECLAC; and Andrea Podestá, Research Assistant of the Economic Development Division of ECLAC within the framework of the "Fiscal policy and equity" (GER/06/001) and "Tax system analysis" (GER/08/001) projects. Thanks are due to Carolina Serpell, Research Assistant of the Economic Development Division of ECLAC for her contribution in the editing of this document. The views expressed in this document are those of the authors and do not necessarily reflect the views of the Organization.