'This book addresses a key topic for Latin America. Despite progress, inequality remains very high and tax policy could play a more prominent role in improving the income distribution. Those interested in the technical and political dimensions of this debate, will find herein a comprehensive and passionate view of how taxation can become a more effective development tool in the region.' - Christian Daude, Senior Economist - Adviser to the Chief Economist, Organisation for Economic Co-operation and Development, France

'This book addresses in a clear and innovative way critical questions that have concerned for a long time those interested in Latin American inequality: what role has tax policy played to mitigate inequality, and how can we enhance that role going forward. Maria Fernanda Valdes has created an important resource for policy analysts, professors and researchers, civil society and students alike. For those interested in this topic, this is a must read.' - Jose Antonio Ocampo, Professor, Columbia University, U.S.A

'This book addresses two key questions: if tax policy contributed to the recent decline in inequality observed in several countries in Latin America and if equity considerations have played a role in the design of tax policies in the region. Its negative answer to both questions is a call of attention to policy makers that are now facing the need to enact tax reforms to partially compensate for the reduction of commodity-driven fiscal revenues. The book is also a rich source of information on theories about potential impacts of taxation on inequality and empirical studies relating taxation to inequality in the region and elsewhere.' - Guillermo Perry, Universidad de Los Andes, Colombia and Center for Global Development, U.S.A