Taxation and Inequality in Latin America: New Perspectives on Political Economy and Tax Regimes [Paperback]

Table of contents

1. Introduction: Reorienting the Tax Debate. Political Economy and Tax Regimes in Latin America.

Philip Fehling & Hans-J?rgen Burchardt

Part I Taxation and the Dominance of Raw Material Export Sectors

2. Natural Resource Wealth and Fiscal Institutions in Latin America since Independence

Luis B?rtola & Cecilia Lara & Camilo Mart?nez

3. Fiscal Revenues from Hydrocarbons and Minerals in Latin America: Challenges in an Era of Unprecedented Decarbonization and Growing Digitalization

Juan Pablo Jim?nez & Andrea Podest?

4. The Political Economy of Mobilizing Tax Resources in Bolivia

Ver?nica Paz Arauco & Wilson Jim?nez Pozo

5. Tax Culture: A conceptual proposal and empirical approach to the economic elite in Chile

Jorge Atria

6. Tax Evasion and Capital Flight in Resource-Rich Latin America: What we can learn from Argentina

Ver?nica Grondona