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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.
List of contents
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
About the author
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.
Summary
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.
