The prominence of increasingly regressive tax structures leads to a discussion of factors subverting progressive revenue mobilization, such as slashes in wealth, top personal and corporate income tax rates, the increased use of regressive indirect taxes, and growing tax abuses, including harmful tax competition, tax avoidance and evasion by high net worth individuals (HNWIs) and transnational corporations (TNCs). The section also highlights redistributive policies that positively contributed to equity and sustainable development, especially in Latin America. Section 4 discusses possible steps for moving towards a framework enabling redistributive policies promoting equity and sustainable development. It also emphasizes the limits of domestic policy initiatives and the need for increased international cooperation, notably regarding the taxation of mobile capital income and financial wealth of HNWIs and TNCs.