世界银行：2025年重新思考税收促进拉丁美洲和加勒比地区的增长：目标、行为反应和技术进步报告（英文版）

Rethinking Taxation for Growth in Latin America and the Caribbean: Objectives, Behavioral Responses, and Technological Advances argues for a shift beyond the traditional focus on collection efficiency and equity to explicitly include economic growth as a primary objective. It highlights how taxpayers’ behavioral responses and technological advancements reshape the effectiveness and trade-offs of core taxes. The report introduces targeted cash transfers (TCTs) as a powerful new instrument for