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E-book
Author Sanchez-Sibony, Omar

Title Mobilizing resources in Latin America : the political economy of tax reform in Chile and Argentina / Omar Sanchez
Published New York : Palgrave Macmillan, 2011

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Description 1 online resource (xi, 245 pages)
Contents Chilean Tax Policy under Democracy: Finding Resources to Build a Social Democracy * Chilean Tax Policy Tested by New Political and Economic Conditions: 1996-2001 * Argentine Tax Policy under Menem I (1989-1994): The Tax Revolution * Argentine Tax Policy under Menem II and De La Rua (1995-2001): Politization, Firefighting, and Decay * Tax Reform Consolidation
Machine generated contents note: -- Chilean Tax Policy under Democracy: Finding Resources to Build a Social Democracy * Chilean Tax Policy Tested by New Political and Economic Conditions: 1996-2001 * Argentine Tax Policy under Menem I (1989-1994): The Tax Revolution * Argentine Tax Policy under Menem II and De La Rua (1995-2001): Politization, Firefighting, and Decay * Tax Reform Consolidation
Summary Focused on the institutional conditions that that undergird successful state-building in the developing world by following the evolution of tax policy reform in Chile and Argentina, 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. This two-country "focused comparison" is highly empirical, following the political dynamics of tax policy on a year-to-year basis while showcasing some of the most important political and institutional nuances specific to both nations
"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"-- Provided by publisher
Bibliography Includes bibliographical references and index
Notes Print version record
Subject Taxation -- Chile
Taxation -- Argentina
Political economy -- Chile -- Argentina.
Taxation -- Chile -- Argentina.
POLITICAL SCIENCE -- Economic Conditions.
BUSINESS & ECONOMICS -- Taxation -- General.
POLITICAL SCIENCE -- Public Policy -- Economic Policy.
Economics.
Economic history
Taxation
SUBJECT Chile -- Economic conditions -- 1988- http://id.loc.gov/authorities/subjects/sh93006162
Argentina -- Economic conditions -- 1983- http://id.loc.gov/authorities/subjects/sh85007029
Subject Argentina
Chile
Form Electronic book
ISBN 9780230119659
0230119654
9780230114463
0230114466
9781349295913
1349295914