Abstract

CARO ARROYO, José Miguel. Taxation models in Latin America and their impact on inequality. Rev. Cient. Gen. José María Córdova [online]. 2020, vol.18, n.31, pp.675-706.  Epub Dec 06, 2020. ISSN 1900-6586.  https://doi.org/10.21830/19006586.583.

This article analyzes the Latin American taxation models, from the perspective of French regulation theory, and their impact on modes of accumulation and inequality. To this end, it studies the tax structures of Argentina, Colombia, and Mexico. It then analyzes both the institutional forms and modes of regulation and their relationship with accumulation regimes. It concludes that the States are not the only actors involved in the design of their tax policies, given their adherence to an international regime. Based on the interest in global economic transformations and their consequent regulatory models in the last century, this article provides a framework of analysis to understand how taxation models are established in Latin America, their motives, and problems.

Keywords : accumulation regimes; economic policy; fiscal policy; French regulation theory; institutional forms; social inequality.

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