Taxation and Inequality in Latin America

Philip Fehling is Scientific Coordinator of the Center for Advanced Latin American Studies (CALAS) at the University of Kassel, Germany. Hans-Jürgen Burchardt is Professor of International Relations, University of Kassel, Germany.

Table of contents






Introduction: Reorienting the Tax Debate. Political Economy and Tax Regimes in Latin America.
Philip Fehling & Hans-Jürgen Burchardt

Part I Taxation and the Dominance of Raw Material Export Sectors




Natural Resource Wealth and Fiscal Institutions in Latin America since Independence
Luis Bértola & Cecilia Lara & Camilo Martínez




Fiscal Revenues from Hydrocarbons and Minerals in Latin America: Challenges in an Era of Unprecedented Decarbonization and Growing Digitalization
Juan Pablo Jiménez & Andrea Podestá




The Political Economy of Mobilizing Tax Resources in Bolivia
Verónica Paz Arauco & Wilson Jiménez Pozo




Tax Culture: A conceptual proposal and empirical approach to the economic elite in Chile
Jorge Atria




Tax Evasion and Capital Flight in Resource-Rich Latin America: What we can learn from Argentina
Verónica Grondona



Part II Taxation and Allocational Politics




The Political Economy of Failed Progressive Fiscal Reforms in Latin America
Rafael Domínguez Martín




Redistributive Threats, Development Models and Taxation in Latin America
Gabriel Ondetti




A Close Relationship with the Economic Elite: The Historical Roots of the Poor Mexican Tax State
Mónica Unda-Gutiérrez




Business Coordination and Regressive Taxation in Latin America
Néstor Castañeda




Ground rent, capital accumulation and the limits of taxation in resource-rich countries. The case of Argentina (1993-2020)
Gastón Caligaris




Tax Regime and Exchange Rates in Uruguay. Instruments of appropriation of Agrarian Ground Rent
Gabriel Oyhantçabal Benelli

Part III New Perspectives on Political Economy and Tax Regimes




Raw materials, tax reforms and sustainable development: Lessons from Latin America
Hans-Jürgen Burchardt




Contours of Rent-Based Societies: Concluding Remarks and New Perspectives on Political Economy and Taxation

Philip Fehling