Taxation and Inequality in Latin America

Taxation and Inequality in Latin America

New Perspectives on Political Economy and Tax Regimes

Burchardt, Hans-Juergen; Fehling, Philip

Taylor & Francis Ltd

11/2024

304

Mole

9781032373751

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Table of contents






Introduction: Reorienting the Tax Debate. Political Economy and Tax Regimes in Latin America.
Philip Fehling & Hans-Juergen Burchardt

Part I Taxation and the Dominance of Raw Material Export Sectors




Natural Resource Wealth and Fiscal Institutions in Latin America since Independence
Luis Bertola & Cecilia Lara & Camilo Martinez




Fiscal Revenues from Hydrocarbons and Minerals in Latin America: Challenges in an Era of Unprecedented Decarbonization and Growing Digitalization
Juan Pablo Jimenez & Andrea Podesta




The Political Economy of Mobilizing Tax Resources in Bolivia
Veronica Paz Arauco & Wilson Jimenez Pozo




Tax Culture: A conceptual proposal and empirical approach to the economic elite in Chile
Jorge Atria




Tax Evasion and Capital Flight in Resource-Rich Latin America: What we can learn from Argentina
Veronica Grondona



Part II Taxation and Allocational Politics




The Political Economy of Failed Progressive Fiscal Reforms in Latin America
Rafael Dominguez Martin




Redistributive Threats, Development Models and Taxation in Latin America
Gabriel Ondetti




A Close Relationship with the Economic Elite: The Historical Roots of the Poor Mexican Tax State
Monica Unda-Gutierrez




Business Coordination and Regressive Taxation in Latin America
Nestor Castaneda




Ground rent, capital accumulation and the limits of taxation in resource-rich countries. The case of Argentina (1993-2020)
Gaston Caligaris




Tax Regime and Exchange Rates in Uruguay. Instruments of appropriation of Agrarian Ground Rent
Gabriel Oyhantcabal Benelli

Part III New Perspectives on Political Economy and Tax Regimes




Raw materials, tax reforms and sustainable development: Lessons from Latin America
Hans-Juergen Burchardt




Contours of Rent-Based Societies: Concluding Remarks and New Perspectives on Political Economy and Taxation

Philip Fehling
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taxation;inequality;latin america;global challenges;political economy;global tax agendas;fiscal sociology;global south;taxation for redistribution;progressive resource mobilisation;Ground Rent;Regional GDP;Structural Heterogeneity;Lac;Tax Morale;Natural Resource Export;IUE;Allocational Politics;Instrumental Power;Central Government;Middle Income Trap;Economic Elite;Progressive Tax Reforms;Tax Burden;Natural Resource Rent;Business Interest Groups;Tax Culture;Fiscal Revenues;Raw Material Sectors;Currency Overvaluation;Landowning Class;Uruguayan Peso;Effective Tax Burden;Commodity Sectors;Sub-national Governments