Programme 1: Financing the State. Social Contracts, Fiscal Pacts and Tax Reform in Latin America.

Abstract

This paper focuses on ways of thinking about the relationship between taxation and society that might help Latin Americans resolve problems of a weak sense of social solidarity, evidenced by large inequalities of wealth, income, power and effective citizenship. The authors argue that it is useful, for both analytic and for practical policy purposes, to think about taxation in Latin America in terms of a strengthening a currently weak social contract.

Citation

Social Contracts, Fiscal Pacts and Tax Reform in Latin America. IDS, 23 pp.

Programme 1: Financing the State. Social Contracts, Fiscal Pacts and Tax Reform in Latin America.

Help us improve GOV.UK

Don’t include personal or financial information like your National Insurance number or credit card details.