ENVIRONMENTAL TAXATION IN LATIN AMERICA: ADVANCES, CHALLENGES, AND PERSPECTIVES
Abstract
Environmental taxation emerges as a key tool to internalize negative externalities in Latin America, promoting environmental sustainability through eco-taxes, fees, and contributions. This article reviews its evolution, implementation in selected countries such as Mexico, Chile, Colombia, and Brazil, and the challenges associated with economic inequality and limited enforcement. Based on a literature review and data from the OECD and ECLAC, it concludes that, despite advances, greater regional harmonization is needed to enhance its effectiveness.
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