Programme 1: Financing the State. Social Contracts, Fiscal Pacts and Tax Reform in Latin America.
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.
Social Contracts, Fiscal Pacts and Tax Reform in Latin America. IDS, 23 pp.