Taxation and Inequality in Latin America

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Allocational Politics
Business Interest Groups
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Central Government
Commodity Sectors
Currency Overvaluation
Economic Elite
Effective Tax Burden
elite influence in fiscal policy
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Fiscal Revenues
fiscal sociology
global challenges
global south
global tax agendas
Ground Rent
hydrocarbon taxation
inequality
Instrumental Power
IUE
Lac
Landowning Class
latin america
Middle Income Trap
Natural Resource Export
Natural Resource Rent
political economy
progressive resource mobilisation
Progressive Tax Reforms
raw material export fiscal regimes
Raw Material Sectors
redistributive policy analysis
Regional GDP
regressive tax structures
resource rent extraction
Structural Heterogeneity
Sub-national Governments
Tax Burden
Tax Culture
Tax Morale
taxation
taxation for redistribution
Uruguayan Peso

Product details

  • ISBN 9781032373744
  • Weight: 540g
  • Dimensions: 156 x 234mm
  • Publication Date: 12 May 2023
  • Publisher: Taylor & Francis Ltd
  • Publication City/Country: GB
  • Product Form: Hardback
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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.