Esta publicación es la primera de una serie de tres documentos realizados por el CEPA con apoyo de FES. Son investigaciones que abordan distintas temáticas que tienen por objetivo contribuir a la justicia fiscal.
Este documento analiza avances y retrocesos en políticas tributarias progresivas entre la crisis de 2008 y la pandemia iniciada en 2020. Se estudian comparativamente una vez países de América y Europa occidental.
Algunas preguntas que guían la investigación son: ¿Los sistemas tributarios han ganado en progresividad o han profundizado inequidades? ¿Hubo intentos de los gobiernos de modificar los sistemas? ¿Qué desafíos se abren ante la emergencia provocada por el covid-19?
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