The Political Economy of Taxation in Latin America
eBook - PDF

The Political Economy of Taxation in Latin America

  1. English
  2. PDF
  3. Available on iOS & Android
eBook - PDF

The Political Economy of Taxation in Latin America

About this book

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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Yes, you can access The Political Economy of Taxation in Latin America by Gustavo A. Flores-Macías in PDF and/or ePUB format, as well as other popular books in Politics & International Relations & American Government. We have over one million books available in our catalogue for you to explore.

Table of contents

  1. Cover
  2. Half-title page
  3. Title page
  4. Copyright page
  5. Contents
  6. List of Figures
  7. List of Tables
  8. List of Contributors
  9. Acknowledgments
  10. 1 Introduction: The Political Economy of Taxation in Latin America
  11. 2 The Political Economy of Oil Taxation in Latin America: Policy Volatility and Untapped Potential
  12. 3 Economic Growth and Tax Compliance in Latin America: Did the “Good Times” Help to Reduce Tax Evasion?
  13. 4 Once Bitten, Twice Shy: Path Dependence, Power Resources, and the Magnitude of the Tax Burden in Latin America
  14. 5 Federalism and Taxation: Periods of Brazilian International Insertion
  15. 6 Particularistic Political Institutions and Tax Neutrality in Latin America
  16. 7 Taxing Latin America’s Economic Elites
  17. 8 Weak Liberalism and Weak Property Taxation in Latin America
  18. 9 Preferences for Redistribution and Tax Burdens in Latin America
  19. 10 Conclusion: Addressing Taxation’s Political Challenges
  20. Index