reformation for modern taxation regimes

...a well written piece, much to consider.

In any case, Cuba has strong inks with other Social-Democracies, like Spain and Canada. I imagine that it has been a long time that Cuba has prepared for this moment with these allies, she may well offer new thinking on Taxation to all of us, having no policy at the moment, and given that the population of Cuba is highly educated, and motivated to effect Social change.

Measuring (Consumption's) Externalities and putting a number to them (as Social Costs) in Cuba's case may well evolve into a Value Added Tax that is infinitely variable, toward the financing of Government Programs, in Health, Environment, Social Well-being (Education, Safety, etc.); even as an Indirect Tax not so onerous because it is identifiable, as a sum a Consumer can identify inherent in the Total Price, at purchase of a Good or Service, as the cost to themselves as taxpayers in it use.

And it may produce an Income Tax that is a fixed rate by percentage (that is low) with few opportunities for deductions, the same essentially for everyone, because it will be associated with the cost of Good Government, (rather than government programs), and the principal of one man one vote (Equality), while not easily avoided, as such, unlikely to be evaded as well.

...I am hopeful, because I believe Cuba, and the Cubans, have a lot to offer all of us as Citizens of the World.