The Political Economy of Taxation in Latin America (eBook, PDF)

Redaktion: Flores-Macias, Gustavo A. (Cornell University

• Format: PDF

Produktbeschreibung

Paying taxes is one of the least popular activities worldwide. Latin America in particular is notorious for having low direct taxes, weak compliance and enforcement, and high levels of inequality. Although fiscal extraction has gained renewed interest among governments in recent years, with the end of the commodity boom adding special urgency, the successful adoption and implementation of tax reforms is easier said than done, even when tax policy prescriptions are widely shared. This volume provides the first comprehensive, region-wide assessment of the role of political factors, including public opinion, democratic institutions, natural resources, interest groups, political ideology, and state capacity. What explains the region's low levels of taxation? What explains the low progressivity in its tax structure? And what explains considerable differences across countries? In addressing these questions, each of the volume's chapters makes original theoretical and empirical contributions toward understanding how to overcome the political challenges to taxation.

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Produktdetails

• Verlag: Cambridge University Press (Virtual Publishing)
• Erscheinungstermin: 19. Juni 2019
• ISBN-13: 9781108668767
• Artikelnr.: 70912282

Inhaltsangabe

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.