Rebuilding state capacity in contemporary Latin America: The politics of taxation in Argentina and Mexico

Working Paper N° 24

Guardado en:
Detalles Bibliográficos
Autor principal: Berensztein, Sergio
Formato: Documento de trabajo
Lenguaje:Inglés
Publicado: Universidad Torcuato Di Tella 2024
Materias:
Tax policy
Política Fiscal
Reforma fiscal
Tax reform
Acceso en línea:https://repositorio.utdt.edu/handle/20.500.13098/12949
Aporte de:
Repositorio Digital Universidad Torcuato Di Tella de Universidad Torcuato Di Tella
id I57-R163-20.500.13098-12949
record_format dspace
spelling I57-R163-20.500.13098-129492025-06-18T19:03:07Z Rebuilding state capacity in contemporary Latin America: The politics of taxation in Argentina and Mexico Berensztein, Sergio Tax policy Política Fiscal Reforma fiscal Tax reform Working Paper N° 24 In this paper I present the preliminary findings of ongoing research on the politics of taxation in Argentina and Mexico since 1982. In both countries, the debt crisis triggered a long, complex, and conflictive process of thorough fiscal reform regarding revenue and expenditure. These reforms were applied during the wave of stabilization and structural adjustment programs monitored by international financial institutions (IFI) such as the International Monetary Fund (IMF) and the World Bank (IMF 1990; World Bank 1991). The paper is divided in three sections. First, I analyze the politics of taxation in both countries until the 1980s. Then, I focus on the emerging tax structure. I refer to both material and symbolic transformations presented by the new tax system as compared to the previous one. Finally, I ponder spill-over effects the new tax structure may provoke, and its implications for the emerging political matrix in both countries. In addition, I consider the significance of these experiences in assessing the role of the state with regard to the world-system perspective. Este Documento forma parte de la serie Working Papers (ISSN 0327-9588), publicada por la Universidad Torcuato Di Tella entre 1993 y 2001 Universidad Torcuato Di Tella 2024-08-08T12:36:19Z 2024-08-08T12:36:19Z 1995-07 info:eu-repo/semantics/workingPaper https://repositorio.utdt.edu/handle/20.500.13098/12949 eng Working Papers (ISSN: 0327-9588) Argentina México 1982 - 1995 info:eu-repo/semantics/openAccess https://creativecommons.org/licenses/by-sa/2.5/ar/ 31 p. application/pdf application/pdf
institution Universidad Torcuato Di Tella
institution_str I-57
repository_str R-163
collection Repositorio Digital Universidad Torcuato Di Tella
language Inglés
orig_language_str_mv eng
topic Tax policy
Política Fiscal
Reforma fiscal
Tax reform
spellingShingle Tax policy
Política Fiscal
Reforma fiscal
Tax reform
Berensztein, Sergio
Rebuilding state capacity in contemporary Latin America: The politics of taxation in Argentina and Mexico
topic_facet Tax policy
Política Fiscal
Reforma fiscal
Tax reform
description Working Paper N° 24
format Documento de trabajo
author Berensztein, Sergio
author_facet Berensztein, Sergio
author_sort Berensztein, Sergio
title Rebuilding state capacity in contemporary Latin America: The politics of taxation in Argentina and Mexico
title_short Rebuilding state capacity in contemporary Latin America: The politics of taxation in Argentina and Mexico
title_full Rebuilding state capacity in contemporary Latin America: The politics of taxation in Argentina and Mexico
title_fullStr Rebuilding state capacity in contemporary Latin America: The politics of taxation in Argentina and Mexico
title_full_unstemmed Rebuilding state capacity in contemporary Latin America: The politics of taxation in Argentina and Mexico
title_sort rebuilding state capacity in contemporary latin america: the politics of taxation in argentina and mexico
publisher Universidad Torcuato Di Tella
publishDate 2024
url https://repositorio.utdt.edu/handle/20.500.13098/12949
work_keys_str_mv AT berenszteinsergio rebuildingstatecapacityincontemporarylatinamericathepoliticsoftaxationinargentinaandmexico
_version_ 1842217732186046464

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