Description
The Political Economy of Taxation in Latin America provides a comprehensive analysis of how political institutions and actors influence tax policy decisions throughout the region. Gustavo A. Flores-Macías examines the historical evolution of taxation systems, revealing how governments balance revenue needs with political constraints and social demands.
The book explores key themes including the relationship between taxation and economic inequality, the role of business elites in shaping tax policy, and how different political systems produce varying outcomes in revenue collection. Flores-Macías draws on extensive research and case studies from multiple Latin American countries to demonstrate why some governments successfully implement progressive taxation while others struggle to increase state capacity.
Essential for understanding Latin American political economy, this work sheds light on the structural challenges governments face in building fiscal systems that support development while maintaining political viability.
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