ABSTRACT

To conclude this book, in this chapter I will begin by presenting the empirical results of my case studies followed by an interpretation of these results in order to answer the question of whether taxation has become more pro-equity in the region over time. I will then go into the reasons behind this result and will follow with some of the theoretical implications of this book, showing how this book interacts with existing research on related topics. Finally, I will elaborate on some policy lessons and present the opportunities that lie ahead in the region in the new context of low economic growth.