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Taxation and Inequality in Latin America -

Taxation and Inequality in Latin America

New Perspectives on Political Economy and Tax Regimes
Buch | Softcover
304 Seiten
2024
Routledge (Verlag)
978-1-032-37375-1 (ISBN)
CHF 69,80 inkl. MwSt
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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. 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.

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.

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

Erscheinungsdatum
Reihe/Serie Global Challenges in Political Economy
Zusatzinfo 33 Tables, black and white; 25 Line drawings, black and white; 9 Halftones, black and white; 34 Illustrations, black and white
Verlagsort London
Sprache englisch
Maße 156 x 234 mm
Gewicht 590 g
Themenwelt Sozialwissenschaften Politik / Verwaltung Staat / Verwaltung
Sozialwissenschaften Soziologie Spezielle Soziologien
Wirtschaft Betriebswirtschaft / Management Rechnungswesen / Bilanzen
Wirtschaft Volkswirtschaftslehre Wirtschaftspolitik
ISBN-10 1-032-37375-X / 103237375X
ISBN-13 978-1-032-37375-1 / 9781032373751
Zustand Neuware
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