Skip to main content Accessibility help
×
Home
    • Access
  • Print publication year: 2019
  • Online publication date: June 2019

1 - Introduction: The Political Economy of Taxation in Latin America

  • View HTML
    • Send chapter to Kindle

      To send this chapter to your Kindle, first ensure no-reply@cambridge.org is added to your Approved Personal Document E-mail List under your Personal Document Settings on the Manage Your Content and Devices page of your Amazon account. Then enter the ‘name’ part of your Kindle email address below. Find out more about sending to your Kindle.

      Note you can select to send to either the @free.kindle.com or @kindle.com variations. ‘@free.kindle.com’ emails are free but can only be sent to your device when it is connected to wi-fi. ‘@kindle.com’ emails can be delivered even when you are not connected to wi-fi, but note that service fees apply.

      Find out more about the Kindle Personal Document Service.

      Available formats
      ×

      Send chapter to Dropbox

      To send content items to your account, please confirm that you agree to abide by our usage policies. If this is the first time you use this feature, you will be asked to authorise Cambridge Core to connect with your account. Find out more about sending content to Dropbox.

      Available formats
      ×

      Send chapter to Google Drive

      To send content items to your account, please confirm that you agree to abide by our usage policies. If this is the first time you use this feature, you will be asked to authorise Cambridge Core to connect with your account. Find out more about sending content to Google Drive.

      Available formats
      ×

Related content

Powered by UNSILO
Acemoglu, Daron, and Robinson, James. 2006. Economic Origins of Dictatorship and Democracy. New York: Cambridge University Press
Agosín, Manuel, Machado, Alberto, and Snyder, Aaron. 2008. “The Struggle for Tax Reform in Central America,” in Sánchez-Ancochea, Diego and Morgan, Iwan (eds.), Political Economy of the Public Budget in the Americas, London: Institute for the Study of the Americas.
Arce, Moises and Wibbels, Erik. 2003. “Globalization, Taxation, and Burden-Shifting in Latin America,” International Organization 57 (1): 111136.
Martín, Ardanaz, Corbacho, Ana, Gonzales, Alberto, and Caballero, Nuria Tolsa. 2015. “Structural Fiscal Balances in Latin America and the Caribbean: New Dataset and Estimations,” IDB Working Paper Series 579, Washington, DC: Inter-American Development Bank.
BBC. 2016. “India Outpaces China in 2015 Economic Growth,” BBC Online, February 8: www.bbc.com/news/business-35519671.
Bergman, Marcelo. 2009. Tax Evasion and the Rule of Law in Latin America. University Park: Penn State University Press.
Bird, Richard. 2012. “Taxation and Development: What Have We Learned from Fifty Years of Research?” Working Paper 1, International Center for Tax and Development, UK.
Boix, Carles. 2003. Democracy and Redistribution. New York: Cambridge University Press.
Brautigam, Deborah, Fjeldstad, Odd-Helge, and Moore, Mick (eds.). 2008. Taxation and State-Building in Developing Countries. New York: Cambridge University Press.
Buchanan, James. 1963. “The Economics of Earmarked Taxes,” Journal of Political Economy 71 (5): 457469.
Caceres, Carlos and Gruss, Bertrand. 2015. “The Commodity Price Bust: Fiscal and External Implications for Latin America,” in International Monetary Fund, in Regional Economic Outlook: Western Hemisphere, Washington, DC: IMF: 4353.
CAF Banco de Desarrollo de América Latina. 2012. Finanzas públicas para el desarrollo: fortaleciendo la conexión entre ingresos y gastos. Bogotá: Panamericana Formas e Impresos.
Canavire-Bacarreza, Gustavo, Martínez-Vázquez, Jorge, and Vulovic, Violeta. 2013. “Taxation and Economic Growth in Latin America,” IDB Working Paper Series 431, Washington, DC: Inter-American Development Bank.
Castañeda, Néstor. 2017. “Business Coordination and Tax Politics,” Political Studies 65 (1): 122143.
Centro de Estudios Sociales y de Opinión Pública. 2013. Encuesta telefónica acerca de la reforma hacendaria. Mexico: CESOP.
Cornia, , Andrea, Giovanni, Gómez-Sabaíni, Juan Carlos, and Martorano, Bruno. 2014. “Tax Policy and Income Distribution during the Last Decade,” in Andrea Cornia, Giovanni (ed.), Falling Inequality in Latin America: Policy Changes and Lessons. Oxford: Oxford University Press, 295317.
Council of Foreign Relations. 2014. “Mexico’s Oil and Taxes,” CFR Latin America’s Moment Blog: www.cfr.org/blog/mexicos-oil-and-taxes.
De Ferranti, David, Perry, Guillermo, Ferreira, Francisco, and Walton, Michael. 2004. Inequality in Latin America: Breaking with History? Washington, DC: The World Bank.
Evans, Peter. 1995. Embedded Autonomy: States and Industrial Transformation. Princeton: Princeton University Press.
Fairfield, Tasha. 2015a. Private Wealth and Public Revenue: Business Power and Tax Politics in Latin America. New York: Cambridge University Press.
Fairfield, Tasha.2015b. “The Political Economy of Progressive Tax Reform in Chile,” in Mahon Jr., , Bergman, , and Arnson, (eds.), The Political Economy of Progressive Tax Reforms in Latin America, Washington, DC: Woodrow Wilson Center, 3056.
Fairfield, Tasha and Garay, Candaleria. 2017. “Redistribution under the Right in Latin America: Electoral Competition and Organized Actors in Policy Making,” Comparative Political Studies 50 (14): 18711906.
Flores-Macías, Gustavo. 2015. “The Political Economy of Colombia’s 2012 and 2014 Fiscal Reforms,” in Mahon Jr., , Bergman, , and Arnson, (eds.), The Political Economy of Progressive Tax Reforms in Latin America. Washington, DC: Woodrow Wilson Center, 101126.
Flores-Macías, Gustavo.2016. “Mexico’s Stalled Reforms,” Journal of Democracy 27 (2): 6678
Flores-Macías, Gustavo.2018. “Building Support for Taxation in Developing Countries: Experimental Evidence from Mexico,” World Development 105: 1324.
Focanti, Diego, Hallerberg, Mark, and Scartascini, Carlos. 2013. “Tax reforms in Latin America in an era of democracy,” IDB Working Paper Series 457, Washington, DC: Inter-American Development Bank.
Knight, Fuentes, Alberto, Juan. 2012. Rendición de Cuentas. Guatemala: F&G Editores.
Fundación Jaime Guzmán. 2011. Encuesta sobre la reforma tributaria: Agosto 2011. Chile: FJG.
Goetz, Charles. 1968. “Earmarked Taxes and Majority Rule Budgetary Processes,” American Economic Review 58 (March): 128136.
Sabaíni, Gómez, Carlos, Juan and Morán, Dalmiro. 2013. Política tributaria en America Latina: Agenda para una segunda generación de reformas. Comisión Económica Para América Latina. Chile: Naciones Unidas.
Goñi, Edwin, López, Humberto, and Servén, Luis. 2011. “Fiscal Redistribution and Income Inequality in Latin America,” World Development 39 (9): 15641566.
Graham, Dave. 2017. “Mexico to Slow Pace of Budget Cuts in 2018: Finance Minister,” Reuters, June 20.
Haggard, Stephan and Kaufman, Robert. 1995. The Political Economy of Democratic Transitions. Princeton: Princeton University Press.
Haggard, Stephan and Webb, Steven (eds.). 1994. Voting for Reform. New York: Oxford University Press.
Hanni, Michael, Mdartner, Ricardo, and Andrea, Podestá. 2015. “The Redistributive Potential of Taxation in Latin America,” CEPAL Review 116 (August): 726.
Hsu, Sara. 2017. “China’s GDP Numbers: Can We Trust the Data?” Forbes, Jan 23.
Inter-American Development Bank. 2013. More than Revenue: Taxation as a Development Tool. Washington, DC: IADB.
IMF. 2015. Fiscal Policy in Latin America: Lessons and Legacies of the Global Financial Crisis. Washington, DC: IMF.
Institute on Taxation and Economic Policy. 2012. “High Rate Income Tax Rates Are Outperforming No-Tax States,” ITEP: Washington, DC, February: https://itep.org/wp-content/uploads/junkeconomics.pdf.
Krugman, Paul. 2012. “More Laffering,” New York Times, May 25.
Lajous, Adrián. 2014. Mexican Energy Reform, Center on Global Energy Policy, New York: Columbia University: https://energypolicy.columbia.edu/sites/default/files/CGEP_Adrian%20Lajous_Mexican%20Energy%20Reform_Final.pdf.
Lora, Eduardo. 2012. “Structural Reforms in Latin America: What Has Been Reformed and How to Measure It.” IADB Working Paper 346. Washington, DC: Inter-American Development Bank.
Magnier, Mark. 2016. “China’s Economic Growth in 2015 Is the Slowest in 25 Years,” Wall Street Journal, January 19.
Mahon, James Jr.. 2012. “Tax Incidence and Tax Reforms in Latin America,” Woodrow Wilson Center Update on the Americas, November: www.wilsoncenter.org/sites/default/files/WWC_LAP_MahonReport.pdf.
Mahon, James Jr., Bergman, Marcelo, and Arnson, Cynthia. 2015. “The Political Economy of Progressive Tax Reform in Latin America: Comparative Context and Policy Debates,” in Mahon Jr., , Bergman, , and Arnson, (eds.), The Political Economy of Progressive Tax Reforms in Latin America, Washington, DC: Woodrow Wilson Center, 129.
Meltzer, Allan and Richard, Scott. 1981. “A Rational Theory of the Size of Government,” Journal of Political Economy 89, 5 (October): 914927.
Monaldi, Francisco. 2014. Is Resource Nationalism Fading in Latin America? The Case of the Oil Industry, Baker Institute Issue Brief, September 3.
Moore, Mick. 2013. “Obstacles to Increasing Tax Revenue in Low Income Countries,” ICTD Working Paper 15, International Center for Tax and Development.
Moore, Stephen. 2014. “The Laffer Curve Turns 40: The Legacy of a Controversial Idea,” Washington Post, December 26.
Naím, Moises. 1994. “Latin America: The Second Stage of Reforms,” Journal of Democracy 5 (4): 3248.
OECD. 2016. Revenue Statistics in Latin America and the Caribbean 2016. Paris: OECD.
Ondetti, Gabriel. 2015. “The Roots of Brazil’s Heavy Taxation,” Journal of Latin American Studies 47 (4): 749779.
Ondetti, Gabriel.2017. “The Power of Preferences: Economic Elites and Light Taxation in Mexico,” Revista Mexicana de Ciencias Políticas y Sociales 62 (231): 4776.
Organization of Economic Cooperation and Development. 2018. Revenue Statistics (Online Resource): www.oecd.org/tax/tax-policy/revenue-statistics-2522770x.htm
Paler, Laura. 2013. “Keeping the Public Purse: An Experiment in Windfalls, Taxes, and the Incentives to Restrain Government,” American Political Science Review 107 (4): 706725
Paraguassu, Lisandra and Marcello, Maria Carolina. 2017. “Brazil Senate Leader sees 30 Billion – 35 Billion Reais Spending Freeze,” Reuters, March 21.
Paraskova, Tsvetana. 2018. “The Revival of Mexico’s Oil Industry,” Oilprice.com, January 25.
Prichard, Wilson. 2016. “Reassessing Tax and Development Research: A New Dataset, New Findings, and Lessons for Research,” World Development 80 (4): 4860.
Prichard, Wilson and Moore, Mick. 2018. “Tax Reform for Low-Income Countries: Five Ideas for Simplifying Tax Systems to Fit Local Realities,” Summary Brief 17, International Center for Tax and Development.
Riffkin, Rebecca. 2014. “More Than Half of Americans Say Federal Taxes Too High,” Gallup Online, April 14. Available at www.gallup.com/poll/168500/half-americans-say-federal-taxes-high.aspx
Rius, Andrés. 2015. “The Uruguayan Tax Reform of 2006: Why Didn’t It Fail?” in Mahon Jr., , Bergman, , and Arnson, (eds.), The Political Economy of Progressive Tax Reforms in Latin America, Washington, DC: Woodrow Wilson Center, 64100.
Romero, Vidal. 2015. “The Political Economy of Progressive Tax Reforms in Mexico,” in Mahon Jr., Bergman, , and Arnson (eds.), The Political Economy of Progressive Tax Reforms in Latin America, Washington, DC: Woodrow Wilson Center, 161188.
Santos de Souza, Saulo. 2013. “The Political Economy of Tax Reform in Latin America: A Critical Review,” Woodrow Wilson Center Update on the Americas, February.
Sánchez, Omar. 2011. Mobilizing Resources in Latin America: the Political Economy of Tax Reform in Chile and Argentina. New York: Palgrave Macmillan.
Schipani, Andrés. 2015. “Oil fall shuts Colombia’s ‘Door to Paradise,’” Financial Times, August 7.
Schneider, Aaron. 2012. State-Building and Tax Regimes in Central America. New York: Cambridge University Press.
Tanzi, Vito. 2008. “Introduction,” in Bernardi, Luigi, Barreix, Alberto, Marenzi, Anna, and Profeta, Paola (eds.), Tax Systems and Tax Reforms in Latin America. New York: Routledge: 116.
Ter-Minassian, Teresa. 2012. “More than Revenue: Main Challenges for Taxation in Latin America and the Caribbean,” IDB Policy Brief 175, Washington, DC: Inter-American Development Bank.
Tello, Carlos and Hernández, Domingo. 2010. “Sobre la Reforma Tributaria en México,” Economía 7 (21): 3756.
Tilly, Charles. 2009. “Foreword,” in Martin, Isaac William, Mehrotra, Ajay K., and Prasad, Monica (eds.), The New Fiscal Sociology: Taxation in Comparative and Historical Perspective, New York: Cambridge University Press, xixiv.
Times of India. 2017. “India’s GDP Growth to Fall at 7.1% in 2016–17, Estimates Government,” January 7.
UN Economic Commission for Latin America. 2014. Tax Policy in Latin America: Assessments and Guidelines for a Second Generation of Reforms. Chile: CEPAL.
UN Economic Commission for Latin America and the Caribbean (UNECLAC). 2018. CEPALSTAT (Online Resource): http://estadisticas.cepal.org/cepalstat/portada.html?idioma=english
Wagner Faegri, Cristina and Wise, Carol. 2011. “Economic and Fiscal Policy in Latin America,” Latin American Research Review 46 (1): 240250.
Willis, Andrew. 2015. “Colombia Oil Target Seen Slumping below Target as Wells Drop,” Bloomberg Online, November 10.
World Bank. 2016. The Commodity Cycle in Latin America: Mirages and Dilemmas, Washington, DC: The World Bank.
World Bank 2018. World Development Indicators (Online Resource): https://data.worldbank.org
Zhang, Hongrui. 2016. “Gauging Latin America’s Dependence on Commodities,” BTMU Focus Latin America, January 5.
Zuckman, Gabriel. 2015. The Hidden Wealth of Nations. Chicago: University of Chicago Press.