@misc{FocantiHallerbergScartascini2015, author = {Diego Focanti and Mark Hallerberg and Carlos Scartascini}, title = {Tax Reforms in Latin America in an Era of Democracy IDB Working Paper No. IDB-WP-457}, url = {http://ssrn.com/abstract=2367703}, type = {workingpaper}, year = {2015}, }