Taxation and Inequality in Latin America : New Perspectives on Political Economy and Tax Regimes (Paperback)

Table of contents

1. Introduction: Reorienting the Tax Debate. Political Economy and Tax Regimes in Latin America.

Philip Fehling & Hans-Jurgen 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 Bertola & Cecilia Lara & Camilo Martinez

3. Fiscal Revenues from Hydrocarbons and Minerals in Latin America: Challenges in an Era of Unprecedented Decarbonization and Growing Digitalization

Juan Pablo Jimenez & Andrea Podesta

4. The Political Economy of Mobilizing Tax Resources in Bolivia

Veronica Paz Arauco & Wilson Jimenez 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

Veronica Grondona

　

Part II Taxation and Allocational Politics

7. The Political Economy of Failed Progressive Fiscal Reforms in Latin America

Rafael Dominguez Martin

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

Monica Unda-Gutierrez

10. Business Coordination and Regressive Taxation in Latin America

Nestor Castaneda

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

Gaston Caligaris

12. 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

13. Raw materials, tax reforms and sustainable development: Lessons from Latin America

Hans-Jurgen Burchardt

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