Mobilizing resources in Latin America
Subtitle: the political economy of tax reform in Chile and Argentina
By: Omar Sanchez
Publisher: Palgrave Macmillan
Published: 2011
Place of publication: New York
Language: eng
Number of pages: 245
ISBN-13: 9780230114463
Subjects: Taxation; Economic conditions
Description: "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"--
Notes: Includes bibliographical references (p. [217]-240)and index.
Table of contents: title: Post-Pinochet Chilean Tax Policy (1989-1995): finding resources to build a social democracy; title: Chilean Tax Policy tested by new political and economic conditions: 1996-2001; title: Argentine Tax Policy under Menem I (1989-1994): the "Tax Revolution"; title: Argentine Tax Policy under Menem II and De La Rua (1995-2001): politicization, firefighting, and decay; title: Institutional correlates of tax reform consolidation: success in Chile and failure in Argentina..