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Preferences for redistribution and tax burdens in Latin America
(Cambridge University Press, 2019)
Diverse studies of the political economy of tax composition across middleincome countries have found that Latin American economies tax upperincome groups much less than do other developing regions, such as East Asia and ...
Deflecting my burden, hindering redistribution: how elites influence tax legislation in Latin America
(United Nations University, 2016)
This paper proposes to understand a singular but salient factor that enables the wealthy to deflect their tax burden downwards: elites’ political leverage to shape legislation via their capacity to influence political ...