Reducing Inequality in Latin America: The Role of Tax Policy

ISBN-13: 9780367596101 / Angielski / Miękka / 2020 / 158 str.

María Fernanda Valdés Valencia

Opis

This book examines the role of tax policy in the incidence of socio-economic inequality. With a focus on Latin America, the author demonstrates that while inequality has decreased remarkably in the last decade - during the very period in which inequality was increasing almost everywhere else in the world - this reduction cannot be attributed to a b

Spis treści

List of Figures

List of Tables

List of Annexes

Part I: Taxation and the inequality decline in Latin America

1. Introduction. Taxation and the inequality decline in Latin America

Part II: The Taxation and Inequality Link

2. The empirics of taxation and inequality

3. Public finance, taxation and inequality

4. Macroeconomics, taxation and inequality

5. Political economy, taxation and inequality

Part III: A methodological approach to measuring pro-equity tax policy

6. Measuring tax policy over time

7. My approach: a structural tax revenue analysis

8. A quantitative investigation of taxation in five Latin American countries

9. The narrative approach towards five Latin American countries

Part V: Tax policy before, during and beyond the Latin American inequality

10. Conclusion

References

Annexes

O autorze

Maria Fernanda Valdés Valencia is an independent researcher and program coordinator for the Friedrich Ebert Stiftung in Bogotá.