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Dr. Mahon began his research in Santo Domingo, Dominican Re-public, in the summer of 2013, during which time he made many trips and met with important government oficials, the press, members of civil society and the private sector until he finally presented his work to the Consejo Nacional de la Empresa Privada (National Council of Private Companies, CONEP) and the Consejo Económico y Social (Economic and Social Council, CES) in June 2014. In his report, Ma-hon states that tax reform, as was the case with Latin American tax re-forms between 1975 and 1995 (and the Dominican Republic in 1983 and 2005), can be seen as part of a transition to a neoliberal model and that fiscal efforts in later years could be considered a revision of that model. In the Dominican Republic, Law No. 253-12 attempted to increase taxes with the goal of stabilizing the public debt and increasing spending on education and infrastructure. In its goals as well as its political circumstances, the Law resembled previous reforms in other places. One of the main points in this research can be viewed in these terms: should reformers pay more attention to tax progressivity or should they continue attempting to maximize total revenue? Should they try to overcome the neoliberal model or, instead, should they try to perfect it? In detailing both sides of the debate, Mahon under-scores how fiscal performance in the Dominican Republic illustrates the most important points of it.
