The Political Economy of Taxation in Latin America

ISBN-13: 9781108464994 / Angielski / Miękka / 2022 / 284 str.

Gustavo A. Flores-Macías

Opis

Offers a comprehensive, region-wide analysis of the politics of taxation in Latin America to make reforms politically palatable and sustainable.

Recenzje

'No reader of the volume will come away empty-handed. All the chapters make it clear that Latin America taxes little, badly, and unfairly.' Comparative Politics

Spis treści

1. Introduction: the political economy of taxation in Latin America Gustavo Flores-Macías; 2. The political economy of oil taxation in Latin America: policy volatility and untapped potential Francisco Monaldi; 3. Economic growth and tax compliance in Latin America Marcelo Bergman; 4. Path dependence, power resources, and the magnitude of the tax burden in Latin America Gabriel Ondetti; 5. Federalism and taxation: patterns of international insertion in Brazil Aaron Schneider; 6. Do particularistic institutions affect tax neutrality in Latin America? Mark Hallerberg and Carlos Scartascini; 7. Taxing Latin American economic elites Tasha Fairfield; 8. Weak liberalism and weak property taxation in Latin America James Mahon, Jr; 9. Preferences for redistribution and tax burdens Juan Bogliaccini and Juan Pablo Luna; 10. Conclusion: addressing taxation's political challenges Gustavo Flores-Macías.