Latin America and the Caribbean (LAC) suffers from chronically low rates of investment, which hurts economic growth. Since high taxes on corporations disincentivize firms´ investments, an important policy question is whether the region should reduce taxation on corporate profits. A first step in answering this question is to analyze how high the tax burden is on corporate … [Read more...] about Should Latin America and the Caribbean Countries Cut Taxes on Corporate Profits to Stimulate Investment and Growth?
Tibor Hanappi
Tibor Hanappi is an economist at the IMF’s Fiscal Affairs Department with experience in tax policy analysis for national authorities, research institutions and international organizations. His research is focused on public finance, with a specific interest in international tax issues. Before joining the IMF, he worked for the OECD Centre for Tax Policy and Administration where he was responsible for analytical work feeding into the economic impact assessment of international tax reforms such as the BEPS actions and the two-pillar proposals. He is a PhD economist who has studied at the universities of Vienna, Copenhagen, and Linz. In addition to his degrees in economics, he also holds an additional bachelor’s degree in East Asian Studies from University of Vienna.