Tax system reform in Latin America: Domestic and international causes

Review of International Political Economy

Volumn 13, Issue 5, 2006, Pages 772-801

  Sanchez, Omar ^a  

^a IOWA STATE UNIVERSITY   (United States)

Author keywords

Debt Crisis; Economic reform; Latin America; Supply side economics; Taxation

Indexed keywords

EID: 43249176711     PISSN: 09692290     EISSN: 14664526     Source Type: Journal    
DOI: 10.1080/09692290600950654     Document Type: Article

References (87)

1. Abedian, Iraj and Biggs, Michael (1999) Economic Globalization and Fiscal Policy, New York: Oxford University Press.
2. Abente, Diego (1990) ‘The Political Economy of Tax Reform in Venezuela’, Comparative Politics, 22(2): 199-217.
3. Bergman, Marcelo (2002) ‘Tax Reforms and Tax Compliance: The Divergent Paths of Chile and Argentina’, Journal of Latin American Studies, 35: 593-624.
4. Bird, Richard (1992) ‘Tax Reform in Latin America: A Review of Some Recent Ex-periences’, Latin American Research Review, 27(1): 7-36.
5. Bird, Richard and McLure, Charles Jr. (1990) ‘The Personal Income Tax in an In-terdependent World In Cnossen, Sijbren and Richard Bird’, in The Future of the Personal Income Tax, Amsterdam: North-Holland.
6. Bird, Richard and Perry, Guillermo (1995) ‘Tax Policy in Latin America: In Crisis and After’, in Ann Helwege (ed.) The Economic Future of Latin America, London: Lynne Ryenner.
7. Blejer, Mario and Cheasty, Adrienne (1990) ‘Fiscal Implications of Trade Liberalization’, in Vito Tanzi (ed.) Fiscal Policy in Open Developing Economies, Washington, DC: International Monetary Fund.
8. Blyth, Mark (2002) Great Transformations: Economic Ideas and Institutional Change in the Twentieth Century, Cambridge: Cambridge University Press.
9. Boylan, Delia M. (1996) ‘Taxation and Transition: The Politics of the 1990 Chilean Tax Reform’, Latin American Research Review, 31(1): 7-31.
10. Bresser Pereira and Carlos, Luiz (1998) ‘State Reform in the 1990s: Logic and Control Mechanisms’, Mimeo.
11. Brunberg, Isabelle (1998) ‘Double Jeopardy: Globalization, Liberalization and the Fiscal Squeeze’, World Development, 26(4): 591-605.
12. Bulmer-Thomas, Victor (2003) An Economic History of Latin America, 2nd edition, Cambridge: Cambridge University Press.
13. Cabezas, Ramiro (1990) ‘Bolivia’s Tax Reform of 1986’, Tax Notes International, 2: 529-39.
14. Carciofi, Ricardo and Cetrangolo, Oscar (1990) Tax Reforms and Equity in Latin America: A Review of the 1980s and Proposals for the 1990s, Innocenti Occasional Papers, Florence: UNICEF.
15. Carciofi, Ricardo, Barris, Guillermo and Centragolo, Oscar (1994) Reformas Tributarias en America Latina: Analisis de Experiencias Durante la Decada de los Anos Ochenta, Santiago de Chile: CEPAL
16. Centeno, Miguel Angel (1994) Democracy within Reason: Technocratic Revolution in Mexico, Philadelphia, PA: Pennsylvania University Press.
17. Centeno, Miguel Angel and Silva, Patricio (eds) (1996) The Politics of Expertise in Latin America, New York: St Martin’s Press.
18. CEPAL (1998) The Fiscal Covenant: Strengths, Weaknesses, Challenges, Santiago, Chile: UN Economic Commission for Latin America.
19. Dominguez, Jorge (1997) Technopols: Freeing Markets and Politics in Latin America, Pennsylvania: Pennsylvania University Press.
20. Durand, Francisco (1994) ‘The Politics of Tax Revolutions in Peru, Bolivia, and Argentina’. Paper presented at the XVIII International Congress of the Latin American Studies Association, Atlanta (March 12-14).
21. Durand, Francisco and Thorp, Rosemary (1998) ‘Reforming the State: A Study of the Peruvian Tax Reform’, Oxford Development Studies, 26(2): 133-51.
22. Eaton, Kent H. (1998) The Politics of Tax Reform: Economic Policy Making in Developing Presidential Democracies, PhD Dissertation, Department of Political Science, Yale University.
23. The Economist (2000) A Survey of Globalization and Taxation, January 27.
24. Edwards, Sebastian (1995) Crisis and Reform in Latin America, New York: Oxford University Press.
25. Elizondo, Carlos (1994) ‘In Search of Revenue: Tax Reform in Mexico under the Administrations of Echevarria and Salinas’, Journal of Latin American Studies, 26: 159-90.
26. Eichengreen Barry (1998) Globalizing Capital: A History of the International Monetary System, Princeton, NJ: Princeton University Press.
27. Fanelli, Jose Maria, Rosewurzel, Guillermo and Frenkel, Roberto (1994) ‘Transformacion Estructural, Estabilizacion y Reforma del Estado en la Argentina’, CEDES.
28. Farhadian-Lorie, Ziba and Katz, Menachem (1988) ‘Fiscal Dimensions of Trade Policy’, IMF Working Paper WP/88/43 Washington, DC: International Monetary Fund.
29. Fishlow, Albert (1990) ‘The Latin American State’, Journal of Economic Perspectives, 4(3): 61-74.
30. Feldstein, Martin (1986) ‘Supply-side Economics: Old Truths and New Claims’, American Economic Review, 76: 26-30.
31. Fishlow, Albert (1990) ‘The Latin American State’, Journal of Economic Perspectives, 4(3): 61-74.
32. Gandhi, Ved P. (ed.) (1987) Supply-Side Tax Policy: Its Relevance to Developing Countries, Washington, DC: International Monetary Fund.
33. Gandhi, Ved P. (1990) ‘Tax Structure for Efficiency and Supply-Side Economics in Developing Countries’, in Richard Bird and Oliver Oldman (eds) op cit.
34. Goode, Richard (1990) ‘Obstacles to Tax Reform in Developing Countries’, in Richard Bird and Oliver Oldman (eds) Taxation in Developing Countries, Washington, DC: Johns Hopkins University Press.
35. Gordon, Roger (1992) ‘Can Capital Income Taxes Survive in Open Economies?’, Journal of Finance, 47(2): 1159-80.
36. Grunberg, Isabelle (1998) ‘Double Jeopardy: Globalization, Liberalization and the Fiscal Squeeze’, World Development, 26(4): 591-605.
37. Haas, Peter M. (1992) ‘Introduction: Epistemic Communities and International Policy Coordination’, International Organization, 46(1): 1-35.
38. Haggard, Stephan and Kaufman, Robert (eds) (1992) The Politics of Economic Ad-justment: International Constraints, Distributive Conflicts, and the State, Princeton, NJ: Princeton University Press.
39. Hall, Peter A. (1989) The Political Power of Economic Ideas: Keynesianism Across Nations, Princeton, NJ: Princeton University Press.
40. Helleiner, Eric (1994) States and the Re-emergence of International Finance: From Bretton Woods to the 1990s, Ithaca, NY: Cornell University Press.
41. Hines, James (ed.) (2001) International Taxation and Multinational Activity, Chicago, IL: University of Chicago Press.
42. Hira, Anil (1998) Ideas and Economic Policy in Latin America, New York: Praeger.
43. IADB (Inter-American Development Bank) (1997) Economic and Social Progress in Latin America: Latin America after a Decade of Reforms, Washington, DC: IDB.
44. IMF (International Monetary Fund) (1998) World Economic Outlook, Washington, DC: IMF.
45. James, Dilmus (1998) ‘Economic Development Theory and Policy in Latin America: The Second World War to the Present’, in Harry Costin (ed.) Economic Reform in Latin America, Texas: Dryden Press.
46. Kahler, Miles (1992) ‘External Influence, Conditionality and the Politics of Adjustment’, in Stephan Haggard and Robert Kaufman (eds) The Politics of Economic Adjustment, Princeton, NJ: Princeton University Press.
47. Keen, Michael and Simone, Alejandro (2004) ‘Tax Policy in Developing Countries: Some Lessons from the 1990s and some Challenges Ahead’, in Sanjeev Gupta, Benedict Clements and Gabriela Inchauste (eds) Helping Countries Develop: The Role of Fiscal Policy. Washington, DC: International Monetary Fund.
48. Khattry, Barsha and Rao, Mohan (2002) ‘Fiscal Faux Pas?: An Analysis of the Revenue Implications of Trade Liberalization’, World Development, 30(8): 1431-44.
49. Krugman, Paul (1995) Peddling Prosperity: Economic Sense and Nonsense in an Age of Diminished Expectations, New York: W.W Norton and Company.
50. Lerda, Juan Carlos (1996) ‘Globalization and Loss of Autonomy by Fiscal, Banking and Monetary Authorities’, CEPAL Review N. 58 (LC/G 1916-P) Santiago.
51. Levi, Margaret (1988) Of Rule and Revenue, Berkeley, CA: University of California Press.
52. Lora, Eduardo (2001) ‘Structural Reforms in Latin America: What has been Reformed and How to Measure it’, Inter-American Development Bank Research Department Working Paper 466, available at www.iadb.org/res/t0publications/pubfiles/pubWP-466.pdf
53. Mahon, James E. (2004) ‘Causes of Tax Reform in Latin America, 1977-1995’, Latin American Research Review, 39:1.
54. Malabre, Alfred (1995) Lost Prophets: An Insider’s History of the Modern Economists, Cambridge, MA: Harvard Business School Press.
55. Martner, Ricardo and Tromben, Varinia (2004) ‘Tax reforms and Fiscal Stabilization in Latin American countries’, CEPAL Serie Gestion Publica no. 45. Santiago de Chile.
56. Montecinos, Veronica (1998) Economists, Politics, and the State: Chile (1958-1994), Amsterdam: CEDLA.
57. Morley, Samuel (2000) El Problema de la Distribution del Ingreso en America Latina, Santiago: ECLA/Fondo de Cultura Economica.
58. Mutti, John (2003) Foreign Direct Investment and Tax Competition, Washington, DC: Institute of International Economics.
59. Nelson, Joan (1990) Economic Crisis and Policy Choice: The Politics of Adjustment in the Third World, Princeton, NJ: Princeton University Press.
60. Organization of American States (OAS) (1973) La Politica Tributaria como Instrumento de Desarrollo, Washington, DC: OAS.
61. Perkins, Dwight (1991) Reforming Economic Systems in Developing Countries, Cambridge, MA: Harvard University Press.
62. Perry, Guillermo (1994) ‘Fiscal Reform, Structural Adjustment and the New Role of the State in Latin America’, in Colin Bradford (ed.) Redefining the State in Latin America, Paris: OECD.
63. Perry, Guillermo and Herrera, Ana Maria (1994) Public Finances, Stabilization and Structural Reform in Latin America, Washington, DC: Inter-American Development Bank.
64. Rao, J. M. (1999) ‘Globalization and the Fiscal Autonomy of the State’, in Human Development Report Background Papers, Vol. 1, New York: UNDP.
65. Rodrik, Dani (1996) ‘Understanding Economic Policy Reform’, Journal of Economic Literature, 34(March): 9-41.
66. Sanchez, Omar (2005) The Political Economy of Tax Reform in Chile and Argentina (1989-2001), PhD dissertation. Department of Political Science, University of Oxford.
67. Shome, Parthasarathi (1995) ‘Recent Tax Policy Trends and Issues in Latin America’, in Andre Lara Resende (ed.) Policies for Growth: The Latin American Experience, Washington, DC: IMF.
68. Shome, Parthasarathi (1999) Taxation in Latin America: Structural Trends and Impact of Administration, IMF Working Paper, WP/99/19, February.
69. Sikkink, Kathryn (1991) Ideas and Institutions: Developmentalism in Brazil and Argentina, New York: Cornell University Press.
70. Stallings, Barbara (1992) ‘International Influence on Economic Policy: Debt, Sta-bilization, and Structural Reform’, in Stephan Haggard and Robert Kaufman (eds) The Politics of Economic Adjustment: International Constraints, Distributive Conflicts and the State, Princeton, NJ: Princeton University Press.
71. Stallings, Barbara (ed.) (1995) Global Change, Regional Response: The New International Context of Development, Cambridge: Cambridge University Press.
72. Steinmo, Sven (2003) ‘The Evolution of Policy Ideas: Tax Policy in the 20th Century’, British Journal of Politics and International Relations, 5(2): 206-16.
73. Stotky, Janet (1995) ‘Summary of IMF Tax Policy Advice’, in Parthasarathi Shome (ed.) Tax Policy Handbook, Washington, DC: International Monetary Fund.
74. Tait, Alan (1988) The Value Added Tax: International Practice and Problems, Washington, DC: International Monetary Fund.
75. Tanzi, Vito (1992) ‘Fiscal Policy and Economic Reconstruction in Latin America’, World Development, 20(5): 641-57.
76. Tanzi, Vito (1994) ‘The IMF and Tax Reform’, in Amaresh Bagchi and Nicholas Stern (eds) Tax Policy and Planning in Developing Countries, Oxford: Oxford University Press.
77. Tanzi, Vito (1995) Taxation in an Integrating World, Washington, DC: Brookings Institution Press.
78. Tanzi, Vito (1996) Globalization of Tax Competition and the Future of Tax Systems, IMF Working Paper, Washington, DC: International Monetary Fund.
79. Tanzi, Vito (2003) ‘Taxation Reform in Latin America in the Last Decade’, in Gonzalez, Corbo and Krueger (eds) Latin American Macroeconomic Reform, Chicago, IL: University of Chicago Press.
80. Thorp, Rosemary and Laurence Whitehead (eds) (1986) Latin American Debt and the Adjustment Crisis, London: MacMillan Press.
81. Toye, John (2000) ‘Fiscal Crisis and Fiscal Reform in Developing Countries’, Cambridge Journal of Economics, 24: 21-44.
82. Vellinga, Menno (ed.) (1998) The Changing Role of the State in Latin America, Boulder, CO: Westview Press.
83. Whitehead, Laurence (1996) ‘Chronic Fiscal Stress and the Reproduction of Poverty and Inequality in Latin America’, in Victor Bulmer-Thomas (ed.) The New Economic Model in Latin America and its Impact on Income Distribution and Poverty, New York: St Martin’s Press.
84. Williamson, John (1990) Progress of Policy Reform in Latin America, Washington, DC: Institute for International Economics.
85. World Bank (1988) World Development Report: Public Finance, New York: Oxford University Press.
86. World Bank (1991) Lessons of Tax Reform, Washington, DC: The World Bank.
87. World Bank (1997) World Bank Development Report: The State in a Changing World, New York: Oxford University Press.