Political Economy of Taxation in Latin America

Offers a comprehensive, region-wide analysis of the politics of taxation in Latin America to make reforms politically palatable and sustainable.

List of contents

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.

About the author

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.

Summary

This book offers a comprehensive, region-wide examination of the politics of taxation in Latin America, one of the most pressing issues to confront the region. It will interest scholars across political science, sociology, economics and public policy who study political economy in the developing world, as well as policymakers.

Product details

• Authors: Gustavo Flores-macias, Gustavo (Cornell University Flores-Macias, Gustavo (Cornell University New Yor Flores-Macias, Gustavo A. (Cornell University Flores-Macias
• Assisted by: Gustavo Flores-macias (Editor), Gustavo (Cornell University Flores-Macias (Editor), Gustavo A. (Cornell University Flores-Macias (Editor), Gustavo A. Flores-Macías (Editor)
• Publisher: Cambridge University Press ELT
• Languages: English
• Product format: Hardback
• Released: 30.06.2019
• EAN: 9781108474573
• ISBN: 978-1-108-47457-3
• No. of pages: 282
• Subjects: Social sciences, law, business > Political science > Political science and political education; Latin America, POLITICAL SCIENCE / American Government / General, Political Economy, Taxation, Latin America – Mexico, Central America, South America, Public finance and taxation