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In a recent article on the Inter Press Service, a
new study is noted which targets taxation and government spending that argues
the government is failing in its fiscal commitments to food, health and
has one of the lowest tax burdens in Latin America, as well as one of the most
generous regimes of exemptions and tax breaks. The study attributes the low tax
collection and expenditure to the state’s historic control by elite sectors of
The report, attempts to tackle the difficult
question of why Guatemala has experienced consistent levels of inequality and
deprivation despite having the largest economy in Central America and suggests that
focusing on government spending and taxation is a relatively new method of
addressing human rights and development. Taxation as a human rights issue?
The article can be found here.