Taxation and Inequality in Latin America takes a heterodox political economy approach, focusing on Latin America, where current problems of taxation have existed for a century and great wealth contrasts with abject poverty.
Taxation and Inequality in Latin America takes a heterodox political economy approach, focusing on Latin America, where current problems of taxation have existed for a century and great wealth contrasts with abject poverty.
Philip Fehling is Scientific Coordinator of the Center for Advanced Latin American Studies (CALAS) at the University of Kassel, Germany. Hans-Jürgen Burchardt is Professor of International Relations, University of Kassel, Germany.
Inhaltsangabe
Table of contents 1. Introduction: Reorienting the Tax Debate. Political Economy and Tax Regimes in Latin America. Philip Fehling & Hans-Jürgen Burchardt Part I Taxation and the Dominance of Raw Material Export Sectors 2. Natural Resource Wealth and Fiscal Institutions in Latin America since Independence Luis Bértola & Cecilia Lara & Camilo Martínez 3. Fiscal Revenues from Hydrocarbons and Minerals in Latin America: Challenges in an Era of Unprecedented Decarbonization and Growing Digitalization Juan Pablo Jiménez & Andrea Podestá 4. The Political Economy of Mobilizing Tax Resources in Bolivia Verónica Paz Arauco & Wilson Jiménez Pozo 5. Tax Culture: A conceptual proposal and empirical approach to the economic elite in Chile Jorge Atria 6. Tax Evasion and Capital Flight in Resource-Rich Latin America: What we can learn from Argentina Verónica Grondona Part II Taxation and Allocational Politics 7. The Political Economy of Failed Progressive Fiscal Reforms in Latin America Rafael Domínguez Martín 8. Redistributive Threats, Development Models and Taxation in Latin America Gabriel Ondetti 9. A Close Relationship with the Economic Elite: The Historical Roots of the Poor Mexican Tax State Mónica Unda-Gutiérrez 10. Business Coordination and Regressive Taxation in Latin America Néstor Castañeda 11. Ground rent, capital accumulation and the limits of taxation in resource-rich countries. The case of Argentina (1993-2020) Gastón Caligaris 12. Tax Regime and Exchange Rates in Uruguay. Instruments of appropriation of Agrarian Ground Rent Gabriel Oyhantçabal Benelli Part III New Perspectives on Political Economy and Tax Regimes 13. Raw materials, tax reforms and sustainable development: Lessons from Latin America Hans-Jürgen Burchardt 14. Contours of Rent-Based Societies: Concluding Remarks and New Perspectives on Political Economy and Taxation Philip Fehling
Table of contents 1. Introduction: Reorienting the Tax Debate. Political Economy and Tax Regimes in Latin America. Philip Fehling & Hans-Jürgen Burchardt Part I Taxation and the Dominance of Raw Material Export Sectors 2. Natural Resource Wealth and Fiscal Institutions in Latin America since Independence Luis Bértola & Cecilia Lara & Camilo Martínez 3. Fiscal Revenues from Hydrocarbons and Minerals in Latin America: Challenges in an Era of Unprecedented Decarbonization and Growing Digitalization Juan Pablo Jiménez & Andrea Podestá 4. The Political Economy of Mobilizing Tax Resources in Bolivia Verónica Paz Arauco & Wilson Jiménez Pozo 5. Tax Culture: A conceptual proposal and empirical approach to the economic elite in Chile Jorge Atria 6. Tax Evasion and Capital Flight in Resource-Rich Latin America: What we can learn from Argentina Verónica Grondona Part II Taxation and Allocational Politics 7. The Political Economy of Failed Progressive Fiscal Reforms in Latin America Rafael Domínguez Martín 8. Redistributive Threats, Development Models and Taxation in Latin America Gabriel Ondetti 9. A Close Relationship with the Economic Elite: The Historical Roots of the Poor Mexican Tax State Mónica Unda-Gutiérrez 10. Business Coordination and Regressive Taxation in Latin America Néstor Castañeda 11. Ground rent, capital accumulation and the limits of taxation in resource-rich countries. The case of Argentina (1993-2020) Gastón Caligaris 12. Tax Regime and Exchange Rates in Uruguay. Instruments of appropriation of Agrarian Ground Rent Gabriel Oyhantçabal Benelli Part III New Perspectives on Political Economy and Tax Regimes 13. Raw materials, tax reforms and sustainable development: Lessons from Latin America Hans-Jürgen Burchardt 14. Contours of Rent-Based Societies: Concluding Remarks and New Perspectives on Political Economy and Taxation Philip Fehling
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