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 BurchardtPart I Taxation and the Dominance of Raw Material Export Sectors Natural Resource Wealth and Fiscal Institutions in Latin America since IndependenceLuis Bértola & Cecilia Lara & Camilo Martínez Fiscal Revenues from Hydrocarbons and Minerals in Latin America: Challenges in an Era of Unprecedented Decarbonization and Growing DigitalizationJuan Pablo Jiménez & Andrea Podestá The Political Economy of Mobilizing Tax Resources in BoliviaVerónica Paz Arauco & Wilson Jiménez Pozo Tax Culture: A conceptual proposal and empirical approach to the economic elite in ChileJorge Atria Tax Evasion and Capital Flight in Resource-Rich Latin America: What we can learn from ArgentinaVerónica Grondona Part II Taxation and Allocational Politics The Political Economy of Failed Progressive Fiscal Reforms in Latin AmericaRafael Domínguez Martín Redistributive Threats, Development Models and Taxation in Latin AmericaGabriel Ondetti A Close Relationship with the Economic Elite: The Historical Roots of the Poor Mexican Tax StateMónica Unda-Gutiérrez Business Coordination and Regressive Taxation in Latin AmericaNéstor 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 RentGabriel Oyhantçabal BenelliPart III New Perspectives on Political Economy and Tax Regimes Raw materials, tax reforms and sustainable development: Lessons from Latin AmericaHans-Jürgen Burchardt Contours of Rent-Based Societies: Concluding Remarks and New Perspectives on Political Economy and TaxationPhilip Fehling

José Antonio Ocampo, Minister of Finance and Public Credit of Colombia, former Executive Secretary of the United Nations Economic Commission for Latin America and the Caribbean:Tax reform is one of the most pressing issues in contemporary Latin America, a region historically plagued by excessive inequality, high dependence on natural resource exploitation and unacceptable levels of tax evasion. This edited volume provides an excellent examination of the implications of fiscal policy on the raw material sector and the way to design adequate tax policies to manage it.Claudia Sanhueza Riveros, Undersecretary of Finance in the Chilean Ministry of Finance:Tax systems should reflect social preferences for redistribution, and while the vast majority of people in Latin America believe that inequalities are unfair, our tax systems and social services do not do enough to address these social and economic inequalities. This book offers a vision from political economy to analyze the relationship between natural resource wealth, allocational politics, and the limited role of tax regimes for redistribution and progressive resource mobilization. A piece of knowledge that will help to understand the current status quo and identify tools to move forward.Abdul Muheet Chowdhary, Senior Programme Officer of the South Centre Tax Initiative, SOUTHVIEWS:The volume Taxation and Inequality in Latin America: New Perspectives on Political Economy and Tax Regimes is an insightful collection of articles about the patterns of inequality in Latin America and detailing the nature of tax avoidance and evasion in the region, with lessons from political attempts to bring about progressive reforms and tax considerations for policymakers about the future of the region’s development.

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 BurchardtPart I Taxation and the Dominance of Raw Material Export Sectors Natural Resource Wealth and Fiscal Institutions in Latin America since IndependenceLuis Bértola & Cecilia Lara & Camilo Martínez Fiscal Revenues from Hydrocarbons and Minerals in Latin America: Challenges in an Era of Unprecedented Decarbonization and Growing DigitalizationJuan Pablo Jiménez & Andrea Podestá The Political Economy of Mobilizing Tax Resources in BoliviaVerónica Paz Arauco & Wilson Jiménez Pozo Tax Culture: A conceptual proposal and empirical approach to the economic elite in ChileJorge Atria Tax Evasion and Capital Flight in Resource-Rich Latin America: What we can learn from ArgentinaVerónica Grondona Part II Taxation and Allocational Politics The Political Economy of Failed Progressive Fiscal Reforms in Latin AmericaRafael Domínguez Martín Redistributive Threats, Development Models and Taxation in Latin AmericaGabriel Ondetti A Close Relationship with the Economic Elite: The Historical Roots of the Poor Mexican Tax StateMónica Unda-Gutiérrez Business Coordination and Regressive Taxation in Latin AmericaNéstor 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 RentGabriel Oyhantçabal BenelliPart III New Perspectives on Political Economy and Tax Regimes Raw materials, tax reforms and sustainable development: Lessons from Latin AmericaHans-Jürgen Burchardt Contours of Rent-Based Societies: Concluding Remarks and New Perspectives on Political Economy and TaxationPhilip Fehling

José Antonio Ocampo, Minister of Finance and Public Credit of Colombia, former Executive Secretary of the United Nations Economic Commission for Latin America and the Caribbean:Tax reform is one of the most pressing issues in contemporary Latin America, a region historically plagued by excessive inequality, high dependence on natural resource exploitation and unacceptable levels of tax evasion. This edited volume provides an excellent examination of the implications of fiscal policy on the raw material sector and the way to design adequate tax policies to manage it.Claudia Sanhueza Riveros, Undersecretary of Finance in the Chilean Ministry of Finance:Tax systems should reflect social preferences for redistribution, and while the vast majority of people in Latin America believe that inequalities are unfair, our tax systems and social services do not do enough to address these social and economic inequalities. This book offers a vision from political economy to analyze the relationship between natural resource wealth, allocational politics, and the limited role of tax regimes for redistribution and progressive resource mobilization. A piece of knowledge that will help to understand the current status quo and identify tools to move forward.Abdul Muheet Chowdhary, Senior Programme Officer of the South Centre Tax Initiative, SOUTHVIEWS:The volume Taxation and Inequality in Latin America: New Perspectives on Political Economy and Tax Regimes is an insightful collection of articles about the patterns of inequality in Latin America and detailing the nature of tax avoidance and evasion in the region, with lessons from political attempts to bring about progressive reforms and tax considerations for policymakers about the future of the region’s development.

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 BurchardtPart I Taxation and the Dominance of Raw Material Export Sectors Natural Resource Wealth and Fiscal Institutions in Latin America since IndependenceLuis Bértola & Cecilia Lara & Camilo Martínez Fiscal Revenues from Hydrocarbons and Minerals in Latin America: Challenges in an Era of Unprecedented Decarbonization and Growing DigitalizationJuan Pablo Jiménez & Andrea Podestá The Political Economy of Mobilizing Tax Resources in BoliviaVerónica Paz Arauco & Wilson Jiménez Pozo Tax Culture: A conceptual proposal and empirical approach to the economic elite in ChileJorge Atria Tax Evasion and Capital Flight in Resource-Rich Latin America: What we can learn from ArgentinaVerónica Grondona Part II Taxation and Allocational Politics The Political Economy of Failed Progressive Fiscal Reforms in Latin AmericaRafael Domínguez Martín Redistributive Threats, Development Models and Taxation in Latin AmericaGabriel Ondetti A Close Relationship with the Economic Elite: The Historical Roots of the Poor Mexican Tax StateMónica Unda-Gutiérrez Business Coordination and Regressive Taxation in Latin AmericaNéstor 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 RentGabriel Oyhantçabal BenelliPart III New Perspectives on Political Economy and Tax Regimes Raw materials, tax reforms and sustainable development: Lessons from Latin AmericaHans-Jürgen Burchardt Contours of Rent-Based Societies: Concluding Remarks and New Perspectives on Political Economy and TaxationPhilip Fehling

José Antonio Ocampo, Minister of Finance and Public Credit of Colombia, former Executive Secretary of the United Nations Economic Commission for Latin America and the Caribbean:Tax reform is one of the most pressing issues in contemporary Latin America, a region historically plagued by excessive inequality, high dependence on natural resource exploitation and unacceptable levels of tax evasion. This edited volume provides an excellent examination of the implications of fiscal policy on the raw material sector and the way to design adequate tax policies to manage it.Claudia Sanhueza Riveros, Undersecretary of Finance in the Chilean Ministry of Finance:Tax systems should reflect social preferences for redistribution, and while the vast majority of people in Latin America believe that inequalities are unfair, our tax systems and social services do not do enough to address these social and economic inequalities. This book offers a vision from political economy to analyze the relationship between natural resource wealth, allocational politics, and the limited role of tax regimes for redistribution and progressive resource mobilization. A piece of knowledge that will help to understand the current status quo and identify tools to move forward.Abdul Muheet Chowdhary, Senior Programme Officer of the South Centre Tax Initiative, SOUTHVIEWS:The volume Taxation and Inequality in Latin America: New Perspectives on Political Economy and Tax Regimes is an insightful collection of articles about the patterns of inequality in Latin America and detailing the nature of tax avoidance and evasion in the region, with lessons from political attempts to bring about progressive reforms and tax considerations for policymakers about the future of the region’s development.