Resumen

CASTANEDA RODRIGUEZ, Víctor Mauricio. TAXATION IN LATIN AMERICA SINCE THE DEBT CRISIS AND LEGISLATURE ROLE IN COLOMBIA. Rev.econ.inst. [online]. 2013, vol.15, n.28, pp.257-280. ISSN 0124-5996.

This paper analyzes the political nature of taxation, which helps to explain why adoption from the model sponsored by the IMF in Latin America, especially after the debt crisis, has not been homogeneous. Colombia is taken as a case study to show how tax reforms depend on the political process in Congress, which opens a gap between the bills, inspired by IMF, and the final laws. Finally, it raises some arguments that suggest the special interests' role in the design and application of tax policy, which interact without being necessarily reconcilable and can also explain the divergence between bills and laws.

Palabras clave : taxation; Latin America; tax reform; debt crisis; special interests.

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