The Political Economy Of Taxation In Latin America
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The Political Economy Of Taxation In Latin America
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Author : Gustavo Flores-Macias
language : en
Publisher: Cambridge University Press
Release Date : 2019-06-27
The Political Economy Of Taxation In Latin America written by Gustavo Flores-Macias and has been published by Cambridge University Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2019-06-27 with Political Science categories.
Offers a comprehensive, region-wide analysis of the politics of taxation in Latin America to make reforms politically palatable and sustainable.
Taxation And Inequality In Latin America
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Author : Philip Fehling
language : en
Publisher: Taylor & Francis
Release Date : 2023-05-12
Taxation And Inequality In Latin America written by Philip Fehling and has been published by Taylor & Francis this book supported file pdf, txt, epub, kindle and other format this book has been release on 2023-05-12 with Business & Economics categories.
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.
Political Economy Of Multi Level Tax Assignments In Latin American Countries Earmarked Revenue Versus Tax Autonomy
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Author : Giorgio Brosio
language : en
Publisher: International Monetary Fund
Release Date : 2008-03
Political Economy Of Multi Level Tax Assignments In Latin American Countries Earmarked Revenue Versus Tax Autonomy written by Giorgio Brosio and has been published by International Monetary Fund this book supported file pdf, txt, epub, kindle and other format this book has been release on 2008-03 with Business & Economics categories.
A weakness of decentralization and overall tax reforms in Latin America is the lack of attention to adequate taxation at the subnational government. A reliance on shared taxes with extensive earmarking leads to weak subnational accountability and soft budget constraints. The paper explores the options for expanding subnational taxation in Latin America. A range of subnational tax instruments might be considered, but interactions between new tax assignments and the system of transfers is important from a political economy perspective.
The Political Economy Of Taxation
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Author : Paola Profeta
language : en
Publisher: Edward Elgar Publishing
Release Date : 2010-01-01
The Political Economy Of Taxation written by Paola Profeta and has been published by Edward Elgar Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2010-01-01 with Business & Economics categories.
Providing light to a subject that is not often enough discussed, The Political Economy of Taxation is packed cover to cover with thoughtful information, and a core addition to any international economic studies collection. The Midwest Book Review Paola Profeta and Simona Scabrosetti have provided us with a novel comparative analysis of the tax systems in Asia, Latin America and the new EU countries. Anyone who wants to know how contemporary empirical models can be used to study the political economy of the tax mix in developing and transition economies will want to read this book. Stanley Winer, Carleton University, Canada In this original book, Paola Profeta and Simona Scabrosetti use data and information on political institutions from developing and new EU member countries to investigate the political economy of taxation. How do political institutions influence tax burdens and tax structures? They generate highly interesting results. . . I am sure that this innovative book will attract the attention of many experts interested in taxation, regardless of the professional field to which they are anchored. I expect this book will be cited often. Vito Tanzi, International Institute of Public Finance, US Taxation is a major issue in the economic and political spheres. This book focuses on a sample of developing countries from Asia and Latin America that experienced an economic and democratic transition during the period 1990 2004. Using a unique dataset the authors show that tax revenue is higher in more democratic regimes, consistent with the standard view that democracies have to satisfy the redistributive needs of the electorate. They also find that a second relationship between the level of democracy and the composition of taxes (mainly direct versus indirect) is much harder to predict. However, a comparison with new EU member states suggests that more mature democracies are associated with higher levels of direct tax. This unique book in a relatively under-researched subject area will prove essential reading for academics, researchers and practitioners focusing on political economy, public finance and the economics of taxation.
Rethinking Taxation In Latin America
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Author : Jorge Atria
language : en
Publisher: Springer
Release Date : 2017-11-22
Rethinking Taxation In Latin America written by Jorge Atria and has been published by Springer this book supported file pdf, txt, epub, kindle and other format this book has been release on 2017-11-22 with Political Science categories.
This study of taxation in Latin America takes a novel approach to the subject, using a framework that posits three dimensions for studying taxes—historical, relational, and transnational. The book argues that: first, taxation should be understood as a relational concept and tax systems as a function of a strategic nexus between the state and society; second, that any analysis of tax systems across Latin America needs to take historical legacies of national tax systems into account; and finally, that transnational phenomena have significant implications for tax regime dynamics in Latin America. The essays included provide diverse and representative insights for a new understanding of taxation in Latin America and highlight the bottlenecks to the development of sustainable tax systems in the region, exploring new links between academic research and policy-making.
Mobilizing Resources In Latin America
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Author : O. Sanchez
language : en
Publisher: Springer
Release Date : 2011-07-04
Mobilizing Resources In Latin America written by O. Sanchez and has been published by Springer this book supported file pdf, txt, epub, kindle and other format this book has been release on 2011-07-04 with Political Science categories.
This book seeks to expand analytically on standard institutionalist accounts of taxation by bringing into the explanatory framework the importance of institutional strength (not just design) as well as informal institutions (in addition to formal ones) for policy reform.
Private Wealth And Public Revenue
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Author : Tasha Fairfield
language : en
Publisher: Cambridge University Press
Release Date : 2015-03-05
Private Wealth And Public Revenue written by Tasha Fairfield and has been published by Cambridge University Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2015-03-05 with Political Science categories.
This book identifies sources of power that help business and economic elites influence policy decisions.
Tax Systems And Tax Reforms In Latin America
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Author : Luigi Bernardi
language : en
Publisher: Routledge
Release Date : 2008-09-26
Tax Systems And Tax Reforms In Latin America written by Luigi Bernardi and has been published by Routledge this book supported file pdf, txt, epub, kindle and other format this book has been release on 2008-09-26 with Business & Economics categories.
This book provides a comprehensive analysis of tax systems and tax reforms in a number of Latin American countries since the early 1990’s, including Argentina and Brazil, Costa Rica and Mexico, Paraguay, Colombia, Chile and Uruguay. The authors present and discuss tax systems from a broad quantitative and historical perspective and describe the main taxes existing in each country, presenting the details of their institutional features. The existing interactions between the economic structure, the corporate tax system and the attraction of FDI inflows are of paramount importance and these issues are deeply analyzed in the book. A characteristic trait of the area is the proliferation of tax havens, particularly located in the Caribbean and in some other small islands, and the book provides an analysis of these havens and the counteractions adopted by the OECD countries. Finally, the book investigates the political economy of Latin America’s taxation, exploring why many of these countries have experienced a democratic transition but poor economic performances.
Reducing Inequality In Latin America
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Author : María Fernanda Valdés Valencia
language : en
Publisher: Routledge
Release Date : 2016-09-13
Reducing Inequality In Latin America written by María Fernanda Valdés Valencia and has been published by Routledge this book supported file pdf, txt, epub, kindle and other format this book has been release on 2016-09-13 with Social Science categories.
This book examines the role of tax policy in the incidence of socio-economic inequality. With a focus on Latin American, the author demonstrates that while inequality has decreased remarkably in the last decade – during the very period in which inequality was increasing almost everywhere else in the world – this reduction cannot be attributed to a better use of tax policy. Offering both quantitative and qualitative reviews of tax policies pursued by Argentina, Chile, Colombia, Mexico and Peru over the last two decades, Reducing Inequality in Latin America contends that these countries continue to make insufficient use taxation measures in combating startlingly high levels of inequality. Drawing on legal texts, interviews with researchers and experts in the field, and official monetary statistics to obtain a complete picture of how discretionary tax policy has been pursued in the region, this volume engages with a range of recent economic theories to argue for the importance of using the tax system to reduce inequalities, whilst also offering new methods for measuring tax policy in subsequent research. As such, it will appeal both to scholars of social science and policy makers with interests in economics, social inequality, public policy and international political economy.
The Economics Of Natural Resources In Latin America
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Author : Osmel E. Manzano M.
language : en
Publisher: Routledge
Release Date : 2017-11-15
The Economics Of Natural Resources In Latin America written by Osmel E. Manzano M. and has been published by Routledge this book supported file pdf, txt, epub, kindle and other format this book has been release on 2017-11-15 with Business & Economics categories.
Revenues from commodities are extremely important for Latin America and the Caribbean, yet there is very little literature on the structure of these industries and on the various ways in which the state obtains commodity revenues. This book aims to understand the trade-off between the degree of taxation overall, the profitability of the relevant industry and the amount of investment and subsequent production in the region, as well as the relevance of institutions in the performance of the sector. This volume focuses on economic efficiency: where Latin America stands in terms of the current tax system for the extractive sector; how policies have changed in this regard; and how policies may be improved. The Economics of Natural Resources in Latin America is timely, since this new era of lower and volatile prices and possible reconfiguration of investment flows poses a challenge to natural resource tax systems in the world. The argument of the book will be made by a collection of papers around the issue of tax efficiency in the region and concludes with chapters on institutions and the role of transparency. This book shows that there are varieties of experiences in resource taxation and management of revenues in Latin America that could be used to shape policy interventions in other regions. This variety is not only related to their diverse impact on welfare, but also on the policy challenges faced by the countries in the region. This volume is well suited for those who study and find interest in development economics, political economy and public finance, as well as policy