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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.
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