Mobilizing Resources in Latin America : The Political Economy of Tax Reform in Chile and Argentina
by
O. Sanchez
Book Details
Format
Hardback or Cased Book
ISBN-10
0230114466
ISBN-13
9780230114463
Publisher
Palgrave Macmillan
Imprint
Palgrave Macmillan
Country of Manufacture
GB
Country of Publication
GB
Publication Date
Jun 13th, 2011
Print length
245 Pages
Weight
426 grams
Dimensions
14.60 x 21.70 x 2.10 cms
Ksh 8,100.00
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This book seeks to expand analytically on standard institutionalist accounts of taxation by bringing into the explanatory framework the importance of institutional strength (not just design) as well as informal institutions (in addition to formal ones) for policy reform.
Why do some countries "learn to tax" and others do not? 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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