Description
Book SynopsisThis 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.
Trade Review'This is a much-needed volume on the political underpinning of taxation in Latin America. It provides crucial contributions to understand the political factors explaining the relative low levels of taxation in the region as well as variation across countries. This very important book is a must-read both for scholars of comparative political economy and Latin American politics as well as for practitioners seeking to understand the possibilities of fiscal reforms that can help the region build more effective states.' Maria Victoria Murillo, Columbia University, New York
'Notwithstanding a growing body of literature on state capacity, income inequality, and problems of democracy in Latin America, we still know surprisingly little about how governments in the region tax their populations. This volume brings together theoretical and empirical contributions by some of the leading scholars in the field, and goes a considerable distance towards filling this gap.' Robert R. Kaufman, Distinguished Professor of Political Science, Rutgers University, New Jersey
'No reader of the volume will come away empty-handed. All the chapters make it clear that Latin America taxes little, badly, and unfairly.' Comparative Politics
Table of Contents1. 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.
