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Author : Gustavo Flores-Macias
Publisher : Cambridge University Press
Page : 285 pages
File Size : 11,26 MB
Release : 2019-06-27
Category : Political Science
ISBN : 1108474578
Offers a comprehensive, region-wide analysis of the politics of taxation in Latin America to make reforms politically palatable and sustainable.
Author : Gustavo A. Flores-Macías
Publisher : Cambridge University Press
Page : 0 pages
File Size : 46,65 MB
Release : 2022-02-24
Category : Political Science
ISBN : 9781108464994
Paying taxes is one of the least popular activities worldwide. Latin America in particular is notorious for having low direct taxes, weak compliance and enforcement, and high levels of inequality. Although fiscal extraction has gained renewed interest among governments in recent years, with the end of the commodity boom adding special urgency, the successful adoption and implementation of tax reforms is easier said than done, even when tax policy prescriptions are widely shared. This volume provides the first comprehensive, region-wide assessment of the role of political factors, including public opinion, democratic institutions, natural resources, interest groups, political ideology, and state capacity. What explains the region's low levels of taxation? What explains the low progressivity in its tax structure? And what explains considerable differences across countries? In addressing these questions, each of the volume's chapters makes original theoretical and empirical contributions toward understanding how to overcome the political challenges to taxation.
Author : Mr.Parthasarathi Shome
Publisher : International Monetary Fund
Page : 34 pages
File Size : 41,92 MB
Release : 1999-02-01
Category : Business & Economics
ISBN : 1451843720
From the mid-1980s to early 1990s, Latin American tax policy provided rich lessons for other reforming countries. Meaningful innovations led also to perceptible revenue gains. Later in the 1990s, tax policies began to drift. Shining examples of fundamental reform seemed to lose their luster. Revenue in terms of GDP also stagnated, partly reflecting over-reliance on consumption taxes and neglect of taxable capacity on incomes. The stagnation has been exacerbated by excessively simplified administrative practices. Based on these developments and on the limited taxability of internationally mobile capital, the paper anticipates a likely tax structure for the new century.
Author : Jorge Atria
Publisher : Springer
Page : 279 pages
File Size : 28,67 MB
Release : 2017-11-22
Category : Political Science
ISBN : 3319601199
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.
Author : Philip Fehling
Publisher : Taylor & Francis
Page : 239 pages
File Size : 28,79 MB
Release : 2023-05-12
Category : Business & Economics
ISBN : 1000880893
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.
Author : Parthasarathi Shome
Publisher :
Page : 33 pages
File Size : 24,63 MB
Release : 2006
Category :
ISBN :
From the mid-1980s to early 1990s, Latin American tax policy provided rich lessons for other reforming countries. Meaningful innovations led also to perceptible revenue gains. Later in the 1990s, tax policies began to drift. Shining examples of fundamental reform seemed to lose their luster. Revenue in terms of GDP also stagnated, partly reflecting over-reliance on consumption taxes and neglect of taxable capacity on incomes. The stagnation has been exacerbated by excessively simplified administrative practices. Based on these developments and on the limited taxability of internationally mobile capital, the paper anticipates a likely tax structure for the new century.
Author : OECD
Publisher : OECD Publishing
Page : 171 pages
File Size : 17,27 MB
Release : 2011-12-15
Category :
ISBN : 9264110542
This book provides internationally comparable data on tax levels and tax structures for a selection of Latin American and Caribbean (LAC) countries.
Author : Victor Lledo
Publisher :
Page : 66 pages
File Size : 11,89 MB
Release : 2004
Category : Taxation
ISBN :
Available on online version.
Author : Santiago Acosta-Ormaechea
Publisher : International Monetary Fund
Page : 41 pages
File Size : 32,4 MB
Release : 2022-01-21
Category :
ISBN : 1616358297
Tax Policy for Inclusive Growth in Latin America and the Caribbean
Author : Vito Tanzi
Publisher : David Rockefeller Center for Latin American Studies
Page : 452 pages
File Size : 47,31 MB
Release : 2008
Category : Business & Economics
ISBN :
In South and Central America, a movement toward further economic integration has begun. In the hope of expediting the process, and to foster a better understanding of the policy actions required, the Inter-American Development Bank studied the impact of trade integration on taxes. This book collects twelve of these studies.