Taxation and Inequality in Latin America : New Perspectives on Political Economy and Tax Regimes book cover
1st Edition

Taxation and Inequality in Latin America
New Perspectives on Political Economy and Tax Regimes



  • Available for pre-order on April 21, 2023. Item will ship after May 12, 2023
ISBN 9781032373744
May 12, 2023 Forthcoming by Routledge
368 Pages 34 B/W Illustrations

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Book Description

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.

Table of Contents

Table of contents

  1. Introduction: Reorienting the Tax Debate. Political Economy and Tax Regimes in Latin America.
  2. Philip Fehling & Hans-Jürgen Burchardt

    Part I Taxation and the Dominance of Raw Material Export Sectors

  3. Natural Resource Wealth and Fiscal Institutions in Latin America since Independence
  4. Luis Bértola & Cecilia Lara & Camilo Martínez

  5. Fiscal Revenues from Hydrocarbons and Minerals in Latin America: Challenges in an Era of Unprecedented Decarbonization and Growing Digitalization
  6. Juan Pablo Jiménez & Andrea Podestá

  7. The Political Economy of Mobilizing Tax Resources in Bolivia
  8. Verónica Paz Arauco & Wilson Jiménez Pozo

  9. Tax Culture: A conceptual proposal and empirical approach to the economic elite in Chile
  10. Jorge Atria

  11. Tax Evasion and Capital Flight in Resource-Rich Latin America: What we can learn from Argentina
  12. Verónica Grondona

     

    Part II Taxation and Allocational Politics

  13. The Political Economy of Failed Progressive Fiscal Reforms in Latin America
  14. Rafael Domínguez Martín

  15. Redistributive Threats, Development Models and Taxation in Latin America
  16. Gabriel Ondetti

  17. A Close Relationship with the Economic Elite: The Historical Roots of the Poor Mexican Tax State
  18. Mónica Unda-Gutiérrez

  19. Business Coordination and Regressive Taxation in Latin America
  20. Néstor Castañeda

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

  23. Tax Regime and Exchange Rates in Uruguay. Instruments of appropriation of Agrarian Ground Rent
  24. Gabriel Oyhantçabal Benelli

    Part III New Perspectives on Political Economy and Tax Regimes

  25. Raw materials, tax reforms and sustainable development: Lessons from Latin America
  26. Hans-Jürgen Burchardt

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

Philip Fehling

 

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Editor(s)

Biography

Philip Fehling is scientific coordinator of the Center for Advanced Latin American Studies (CALAS) at the University of Kassel, Germany Hans-Jürgen Burchardt, Professor for International Relations, University of Kassel, Germany