"Why do some countries "learn to tax" and others do not? And, why
does tax reform consolidate in some countries and not in others?
The importance of these queries for the developing world and for
Latin America cannot be exaggerated. This book tracks the evolution
of tax policy in Chile and Argentina in order to shed light on
these questions, providing a unique window into the nature of tax
policymaking in Latin America. In the process, broader insights are
gained into the larger question about why Chile has become the
"tiger" economy of the region while Argentina has been such a
persistent economic underachiever"--
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