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

Taxation and Inequality in Latin America takes a heterodox political economy approach, focusing on Latin America's long-standing taxation problems and wealth disparities. It analyzes the relationship between natural resource wealth, allocation politics, and limited taxation for redistribution, and progressive resource mobilization. By examining the political economy of tax regimes, the book explores the unique conditions of taxation in Latin America, applicable to many Global South countries and over 100 resource-extractive and export-oriented nations. It covers topics such as taxation and the dominance of raw material export sectors, taxation and allocational politics, and new perspectives on political economy and tax regimes. The book offers valuable insights for scholars and advanced students of political economy, political science, development studies, and fiscal sociology, fostering a debate on taxation issues from a novel regional perspective.

Format: Hardback
Length: 304 pages
Publication date: 12 May 2023
Publisher: Taylor & Francis Ltd

Taxation and Inequality in Latin America delves into the complex dynamics of taxation and inequality within the region,taking a heterodox political economy approach. Focusing on Latin America,where current taxation problems have existed for a century,the book explores the profound wealth disparities juxtaposed with abject poverty. It analyzes the intricate relationship between natural resource wealth,allocational politics,and the limited role of taxation in redistributing resources. By examining the political economy of tax regimes,the book sheds light on the unique conditions of taxation in Latin America,which apply to a significant portion of the Global South and over 100 countries specializing in raw material extraction and export.

This comprehensive book will cover several key topics:
1. Taxation and the Dominance of Raw Material Export Sectors: The book examines how taxation shapes the dynamics of raw material export sectors in Latin America. It explores the role of taxation in incentivizing resource extraction,the distribution of profits,and the impact on local economies and communities.
2. Taxation and Allocational Politics: The book delves into the role of taxation in allocating resources within Latin American societies. It explores how taxation affects social welfare,public services,and income distribution,and how different tax regimes contribute to inequality and poverty.
3. New Perspectives on Political Economy and Tax Regimes: The book offers fresh insights into political economy and tax regimes by drawing on various theoretical frameworks and empirical studies. It explores the relationship between taxation,power,and governance,and how tax policies can promote or hinder social and economic development.

Scholars and advanced students of political economy,political science,development studies,and fiscal sociology will find this book invaluable. It provides an analytical orientation that connects central questions of taxation to patterns of regional political economy,thus fostering a debate with tax scholars from other world regions of the Global South.

Taxation and Inequality in Latin America is a groundbreaking work that sheds light on the complex interplay between taxation, inequality, and regional political economies. It offers valuable insights and perspectives that will contribute to our understanding of these critical issues and inspire further research and policy discussions.

Weight: 750g
Dimension: 234 x 156 (mm)
ISBN-13: 9781032373744