{"product_id":"the-political-economy-of-taxation-in-latin-america-paperback-9781108464994","title":"The Political Economy of Taxation in Latin America (Paperback \/ softback) 9781108464994","description":"\u003cfont face=\"Georgia\"\u003e\r\n\u003cp\u003e\u003cfont size=\"6\"\u003eThe Political Economy of Taxation in Latin America\u003c\/font\u003e\u003cbr\u003e\r\n\r\n\r\n\u003c\/p\u003e\n\u003cp\u003e\u003cem\u003eOffers a comprehensive, region-wide analysis of the politics of taxation in Latin America to make reforms politically palatable and sustainable.\u003c\/em\u003e\u003c\/p\u003e\r\n\r\n\r\n\u003cp\u003e\u003cfont size=\"4\"\u003eGustavo A. Flores-Macías (Edited by)\u003c\/font\u003e\u003c\/p\u003e\r\n\r\n\u003cp\u003e\u003cfont size=\"3\"\u003e9781108464994, Cambridge University Press\u003c\/font\u003e\u003c\/p\u003e\r\n\r\n\u003cp\u003e\u003cfont size=\"3\"\u003ePaperback \/ softback, published 24 February 2022\u003c\/font\u003e\u003c\/p\u003e\r\n\r\n\u003cp\u003e\u003cfont size=\"3\"\u003e283 pages, 16 b\/w illus.  16 tables\u003cbr\u003e22.8 x 15.2 x 1.7 cm, 0.44 kg\u003c\/font\u003e\u003c\/p\u003e\r\n\r\n\r\n\r\n\u003cp align=\"justify\"\u003e\u003cem\u003e\u003cfont size=\"3\"\u003e'No reader of the volume will come away empty-handed. All the chapters make it clear that Latin America taxes little, badly, and unfairly.' Comparative Politics\u003c\/font\u003e\u003c\/em\u003e\u003c\/p\u003e\r\n\r\n\u003cp align=\"justify\"\u003e\u003cstrong\u003e\u003cfont size=\"3\"\u003ePaying 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.\u003c\/font\u003e\u003c\/strong\u003e\u003c\/p\u003e\r\n\r\n\u003cp\u003e\u003cfont size=\"3\"\u003e1. Introduction: the political economy of taxation in Latin America Gustavo Flores-Macías\u003cbr\u003e 2. The political economy of oil taxation in Latin America: policy volatility and untapped potential Francisco Monaldi\u003cbr\u003e 3. Economic growth and tax compliance in Latin America Marcelo Bergman\u003cbr\u003e 4. Path dependence, power resources, and the magnitude of the tax burden in Latin America Gabriel Ondetti\u003cbr\u003e 5. Federalism and taxation: patterns of international insertion in Brazil Aaron Schneider\u003cbr\u003e 6. Do particularistic institutions affect tax neutrality in Latin America? Mark Hallerberg and Carlos Scartascini\u003cbr\u003e 7. Taxing Latin American economic elites Tasha Fairfield\u003cbr\u003e 8. Weak liberalism and weak property taxation in Latin America James Mahon, Jr\u003cbr\u003e 9. Preferences for redistribution and tax burdens Juan Bogliaccini and Juan Pablo Luna\u003cbr\u003e 10. Conclusion: addressing taxation's political challenges Gustavo Flores-Macías.\u003c\/font\u003e\u003c\/p\u003e\r\n\r\n\u003cp\u003e\u003cfont size=\"3\"\u003eSubject Areas: Political economy [\u003ca title=\"See our other books on Political economy\" href=\"https:\/\/freshlyprintedbooks.co.uk\/search?q=%22Political%20economy%20%5BKCP%5D%22\"\u003eKCP\u003c\/a\u003e], Comparative politics [\u003ca title=\"See our other books on Comparative politics\" href=\"https:\/\/freshlyprintedbooks.co.uk\/search?q=%22Comparative%20politics%20%5BJPB%5D%22\"\u003eJPB\u003c\/a\u003e], Politics \u0026amp; government [\u003ca title=\"See our other books on Politics \u0026amp; government\" href=\"https:\/\/freshlyprintedbooks.co.uk\/search?q=%22Politics%20\u0026amp;%20government%20%5BJP%5D%22\"\u003eJP\u003c\/a\u003e], Hispanic \u0026amp; Latino studies [\u003ca title=\"See our other books on Hispanic \u0026amp; Latino studies\" href=\"https:\/\/freshlyprintedbooks.co.uk\/search?q=%22Hispanic%20\u0026amp;%20Latino%20studies%20%5BJFSL4%5D%22\"\u003eJFSL4\u003c\/a\u003e]\u003c\/font\u003e\u003c\/p\u003e\r\n\r\n\r\n\u003c\/font\u003e","brand":"Cambridge University Press","offers":[{"title":"Default Title","offer_id":46005791981848,"sku":"9781108464994","price":29.29,"currency_code":"GBP","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0730\/2037\/5320\/products\/9781108464994i.jpg?v=1696702327","url":"https:\/\/freshlyprintedbooks.co.uk\/products\/the-political-economy-of-taxation-in-latin-america-paperback-9781108464994","provider":"Freshly Printed Books","version":"1.0","type":"link"}