ABSTRACT
A consistent, planned policy of tax reform in Argentina, while badly needed, is currently on hold. In line with the dominant economic paradigm in the region (and the world), public spending is regarded as the main tool by which to reduce income inequalities, neglecting the potential of tax reform. Instead of comprehensive reform, therefore, there have been ad hoc changes to the tax system over the years, as well as the addition of specific taxes in response to fiscal needs or sectoral interests.
