Tax Reforms in Latin America in an Era of Democracy

Abstract

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Tax reform and the political economy of the tax base

“…It is entirely plausible that the increase in after-tax profits to realtors will turn out to be greater than the lost profits due to lower housing demand funded with mortgages in the $750K − $1, 100K range. 20 Third, shareholders are workers and taxpayers too. Citizens evaluate the net benefits of reform based on both parts of their utility function in (7).…”

“…The 1986 TRA is estimated to have increased the tax burden on the corporate sector as a 19 It is the second largest in lobbying spending in Washington: https://www.opensecrets.org/lobby/top.php?showYear=a& The NAR also opposed the increase in the standard deduction and changes in the treatment of capital income from house sales. 20 Indeed, in a November 20 letter to the Senate, the NAR expressed "strong opposition to 'The Tax Cuts and Jobs Act,"', but acknowledged that the "NAR supports tax reform's goal to spur greater economic growth", corresponding to the competing forces described in the theory. whole (Auerbach and Slemrod, 1997, Table 1).…”

Beneficial impact of tax reforms on tax revenue performances in Togo: Myth or reality?

“…(2015) and Bigsten (2015) for 47 sub‐Saharan African countries, Focanti et al. (2016) and Scartascini (2016) in Latin American countries and Amaglobeli et al. (2022) and Sheng (2022) in 21 advanced and emerging market economies.…”

“…These methods can be classified into two groups: econometric methods and microsimulation models on one hand and experimental or impact evaluation approaches on the other hand. Among the authors of the first group, can be mentioned Udezo and Onuora (2021) for Nigeria, Ndiaye (2019) for Senegal, Ouma (2019) for Kenya, Kim and Kim (2018) for Tanzania, Jordaan and Schoeman (2015) and Van Heerden (2014) for South Africa, Ayoki et al (2008) and Ogwapus (2008) in Uganda case, Von Haldenwang et al (2014) in Peru, Ahlerup et al (2015) and Bigsten (2015) for 47 sub-Saharan African countries, Focanti et al (2016) and Scartascini (2016) in Latin American countries and Amaglobeli et al (2022) and Sheng (2022) in 21 advanced and emerging market economies.…”

Party system institutionalization and reliance on personal income tax: Exploring the relationship using new data

“…Focanti et al (2013) analyse the effect of various factors on the occurrence of tax reforms in Latin America. Although focusing on a different dependant variable, it is worth noting that their results indicate that, at least in Latin America, party fragmentation has a consistent significant effect on the number of tax reforms, while party age has no significant effect.…”