The Political Economy of Taxation in Latin America

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Gustavo Flores-Macias
Cambridge University Press, 27 jun 2019 - 271 páginas
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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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Índice

Policy
25
Path Dependence Power Resources
76
Periods of Brazilian International
114
Particularistic Political Institutions and Tax Neutrality
144
Taxing Latin Americas Economic Elites
172
Latin America
193
Preferences for Redistribution and Tax Burdens
219
Addressing Taxations Political Challenges
242
Index
267
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Sobre el autor (2019)

Gustavo A. Flores-Macías is Associate Professor of Government at Cornell University, New York. He is the author of After Neoliberalism: The Left and Economic Reforms in Latin America (2012), which received the Latin American Studies Association Tomasinni Book Award. He is a faculty fellow at Cornell's Atkinson Center for a Sustainable Future and core faculty at the Cornell Institute for Public Affairs. In 2017-18, he was the recipient of Princeton University's Democracy and Development Fellowship.

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