Mobilizing Resources in Latin America : The Political Economy of Tax Reform in Chile and Argentina

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"-- "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 Front Matter....Pages i-xi Introduction....Pages 1-15 Post-Pinochet Chilean Tax Policy (1989–1995): Finding Resources to Build a Social Democracy....Pages 17-54 Chilean Tax Policy Tested by New Political and Economic Conditions: 1996–2001....Pages 55-87 Argentine Tax Policy under Menem I (1989–1994): The “Tax Revolution”....Pages 89-126 Argentine Tax Policy under Menem II and De La Rua (1995–2001): Politicization, Firefighting, and Decay....Pages 127-162 Institutional Correlates of Tax Reform Consolidation: Success in Chile and Failure in Argentina....Pages 163-190 Conclusion....Pages 191-206 Back Matter....Pages 207-245