Taxation and Inequality in Latin America

New Perspectives on Political Economy and Tax Regimes
1. Auflage 2024
ISBN: 978-1-032-37375-1
Verlag: Taylor & Francis Ltd (Sales)

Buch, Englisch, 320 Seiten, Format (B × H): 153 mm x 232 mm, Gewicht: 464 g

Reihe: Global Challenges in Political Economy

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. The book analyzes the relation of natural resource wealth, allocational politics and the limited role of taxation for redistribution, and progressive resource mobilization. By drawing on the political economy of tax regimes, the book considers the specific conditions of taxation in Latin America, which apply to a large part of the Global South and more than 100 countries specializing in the extraction and export of raw materials. This book will cover:

- taxation and the dominance of raw material export sectors;

- taxation and allocational politics;

- new perspectives on political economy and tax regimes.

Scholars and advanced students of political economy, political science, development studies, and fiscal sociology will find several key issues in tax research from a novel angle. The book provides an analytical orientation that relates central questions of taxation to patterns of regional political economy, thereby opening up the debate with tax scholars from other world regions of the Global South.

Zielgruppe

Academic and Postgraduate

Autoren/Hrsg.

Fehling, Philip

Burchardt, Hans-Jürgen

Fachgebiete

• Wirtschaftswissenschaften Volkswirtschaftslehre Volkswirtschaftslehre Allgemein

Inhaltsverzeichnis

Table of contents

- 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

- Natural Resource Wealth and Fiscal Institutions in Latin America since Independence

Luis Bértola & Cecilia Lara & Camilo Martínez

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

Juan Pablo Jiménez & Andrea Podestá

- The Political Economy of Mobilizing Tax Resources in Bolivia

Verónica Paz Arauco & Wilson Jiménez Pozo

- Tax Culture: A conceptual proposal and empirical approach to the economic elite in Chile

Jorge Atria

- Tax Evasion and Capital Flight in Resource-Rich Latin America: What we can learn from Argentina

Verónica Grondona



Part II Taxation and Allocational Politics

- The Political Economy of Failed Progressive Fiscal Reforms in Latin America

Rafael Domínguez Martín

- Redistributive Threats, Development Models and Taxation in Latin America

Gabriel Ondetti

- A Close Relationship with the Economic Elite: The Historical Roots of the Poor Mexican Tax State

Mónica Unda-Gutiérrez

- Business Coordination and Regressive Taxation in Latin America

Néstor Castañeda

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

Gastón Caligaris

- 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

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

Hans-Jürgen Burchardt

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

Philip Fehling

Über Autor(innen)

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.