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Wielding Influence, Building Inequality: Capture of Tax Policies in Latin America and the Caribbean

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  • Déborah Itriago

Abstract

Tax systems in Latin America and the Caribbean reflect the inequality and privilege culture that characterize the region. To understand the process leading to such high inequality, this article emphasizes the role of elites as power forces, able to alter the formal political process to shape unequal development patterns, for instance by blocking progressive tax policies.

Suggested Citation

  • Déborah Itriago, 2016. "Wielding Influence, Building Inequality: Capture of Tax Policies in Latin America and the Caribbean," Development, Palgrave Macmillan;Society for International Deveopment, vol. 59(1), pages 151-157, June.
  • Handle: RePEc:pal:develp:v:59:y:2016:i:1:d:10.1057_s41301-017-0069-x
    DOI: 10.1057/s41301-017-0069-x
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    4. Daron Acemoglu & James Robinson, 2010. "The Role of Institutions in Growth and Development," Review of Economics and Institutions, Università di Perugia, vol. 1(2).
    5. Martin Ardanaz & Carlos Scartascini, 2011. "Why Don’t We Tax the Rich? Inequality, Legislative Malapportionment, and Personal Income Taxation around the World," Research Department Publications 4724, Inter-American Development Bank, Research Department.
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