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Agricultural Economics

Guillermo Fernandez

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Fiscal Reform Scenarios And Accessibility 2018.08.20.Docx, Guillermo Fernandez Nov 2018

Fiscal Reform Scenarios And Accessibility 2018.08.20.Docx, Guillermo Fernandez

Guillermo Fernandez

Since signing the peace accords in 1996, the Guatemalan government committed to increase the tax burden of 1995 by 50% to a total of 13%. This target has only been reached 4 times in more than two decades. There have been multiple attempts at tax reforms that have failed or been incomplete. Guatemala exhibits much income inequality and is one of the poorest countries in the region.  
Given this background, the problem to be considered in this analysis is that there is little information regarding how different tax reforms would affect the accessibility to food in Guatemala. With information …