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.

chapter 1|22 pages

Reorienting the tax debate

Political economy and tax regimes in Latin America
ByPhilip Fehling, Hans-Jürgen Burchardt

part I|112 pages

Taxation and the dominance of raw material export sectors

chapter 2|24 pages

Natural resource wealth and fiscal institutions in Latin America since independence

ByLuis Bértola, Cecilia Lara, Camilo Martínez

chapter 3|26 pages

Fiscal revenues from hydrocarbons and minerals in Latin America

Challenges in an era of unprecedented decarbonization and growing digitalization
ByJuan Pablo Jiménez, Andrea Podestá

chapter 4|20 pages

The political economy of mobilizing tax resources in Bolivia

ByVerónica Paz Arauco, Wilson Jiménez Pozo

chapter 6|20 pages

Tax evasion and capital flight in resource-rich Latin America

What we can learn from Argentina
ByVerónica Grondona

part II|114 pages

Taxation and allocational politics

chapter 7|20 pages

The political economy of failed progressive fiscal reforms in Latin America

ByRafael Domínguez Martín

chapter 10|18 pages

Business coordination and regressive taxation in Latin America

ByNéstor Castañeda

part III|48 pages

New perspectives on political economy and tax regimes