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Reducing Inequality in Latin America The Role of Tax Policy 1st Edition by Maria Fernanda Valdes Valencia ISBN 1472480511 9781472480514

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Reducing Inequality in Latin America The Role of Tax Policy 1st Edition María Fernanda Valdés Valencia Digital Instant Download

Author(s): María Fernanda Valdés Valencia
ISBN(s): 9781472480514, 1472480511
Edition: 1
File Details: PDF, 1.80 MB
Year: 2016
Language: english
SKU: EB-29247462 Category: Tag:

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ISBN 10: 1472480511 
ISBN 13: 9781472480514
Author: Maria Fernanda Valdes Valencia

This book examines the role of tax policy in the incidence of socio-economic inequality. With a focus on Latin American, the author demonstrates that while inequality has decreased remarkably in the last decade – during the very period in which inequality was increasing almost everywhere else in the world – this reduction cannot be attributed to a better use of tax policy. Offering both quantitative and qualitative reviews of tax policies pursued by Argentina, Chile, Colombia, Mexico and Peru over the last two decades, Reducing Inequality in Latin America contends that these countries continue to make insufficient use taxation measures in combating startlingly high levels of inequality. Drawing on legal texts, interviews with researchers and experts in the field, and official monetary statistics to obtain a complete picture of how discretionary tax policy has been pursued in the region, this volume engages with a range of recent economic theories to argue for the importance of using the tax system to reduce inequalities, whilst also offering new methods for measuring tax policy in subsequent research. As such, it will appeal both to scholars of social science and policy makers with interests in economics, social inequality, public policy and international political economy.

Reducing Inequality in Latin America The Role of Tax Policy 1st Table of contents:

Part I Taxation and the inequality decline in Latin America
1 introduction: taxation and the inequality decline in latin america

Part II The taxation and inequality link
2 the empirics of taxation and inequality
 introduction
 cross-country macro studies
 tax incidence analyses
 overview and conclusions

3 public finance, taxation and inequality
 introduction
 the taxation-inequality relationship from public finance studies
 the post-war period, kaldor and musgrave
 the supply-side economics period, mirrlees and the ott
 the economics of the 1% and the new mirrlees model
 conclusion

4 macroeconomics, taxation and inequality
 introduction
 (lack of) theories of economic cycles and inequality
 cycles and their effects on inequality
 cycles, volatility and taxation
 conclusions

5 political economy, taxation and inequality
 introduction
 theories of the equalizing effects of democracy
 theories of captured democracies
 the role of taxation
 conclusion

Part III A methodological approach to measuring pro-equity tax policy
6 measuring tax policy over time
 introduction
 defining the concept of study: tax policy
 measuring discretionary tax policy over time
 using proxy variables to assess discretionary tax policy
 using narrative approaches to assess discretionary tax policy
 conclusions

7 my approach: a structural tax revenue analysis
 introduction
 my proposed methodology to measure discretionary tax policy
 multiple case study methodology and case selection
 the construction of structural tax revenues
 pro-equity characteristics of tax policy and how to measure them
 measuring the collection component of discretionary tax policy
 measuring the cyclicality component of discretionary tax policy
 measuring the progressivity component of discretionary tax policy
 conclusions

Part IV Is taxation becoming more pro-equity? Case studies
8 a quantitative investigation of taxation in five latin american countries
 introduction
 analysis of the three factors determining pro-equity tax policy
 revenue collection factor
 progressivity factor
 cyclicality factor
 conclusions

9 the narrative approach towards the five latin american countries
 introduction
 countries’ analyses
 argentina
 chile
 colombia
 mexico
 peru
 conclusion

Part V Tax policy before, during and beyond the Latin American inequality momentum
10 conclusion
 the empirical findings of this study
 theoretical implications and related research
 policy lessons and opportunities

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Tags: Maria Fernanda Valdes Valencia, Latin America