The Political Economy of Taxation in Latin America - read free eBook in online reader or directly download on the web page. Select files or add your book in reader. Download and read online ebook The Political Economy of Taxation in Latin America write by Gustavo Flores-Macias. This book was released on 2019-06-27. The Political Economy of Taxation in Latin America available in PDF, EPUB and Kindle. Offers a comprehensive, region-wide analysis of the politics of taxation in Latin America to make reforms politically palatable and sustainable.
The Political Economy of Taxation in Latin America
The Political Economy of Taxation in Latin America - read free eBook in online reader or directly download on the web page. Select files or add your book in reader. Download and read online ebook The Political Economy of Taxation in Latin America write by Gustavo A. Flores-Macías. This book was released on 2022-02-24. The Political Economy of Taxation in Latin America available in PDF, EPUB and Kindle. 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.
Taxation in Latin America
Taxation in Latin America - read free eBook in online reader or directly download on the web page. Select files or add your book in reader. Download and read online ebook Taxation in Latin America write by Mr.Parthasarathi Shome. This book was released on 1999-02-01. Taxation in Latin America available in PDF, EPUB and Kindle. 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.
Rethinking Taxation in Latin America
Rethinking Taxation in Latin America - read free eBook in online reader or directly download on the web page. Select files or add your book in reader. Download and read online ebook Rethinking Taxation in Latin America write by Jorge Atria. This book was released on 2017-11-22. Rethinking Taxation in Latin America available in PDF, EPUB and Kindle. 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.
Taxation in Latin America
Taxation in Latin America - read free eBook in online reader or directly download on the web page. Select files or add your book in reader. Download and read online ebook Taxation in Latin America write by Parthasarathi Shome. This book was released on 2006. Taxation in Latin America available in PDF, EPUB and Kindle. 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.
