It’s been said that there’s nothing more certain than death and taxes. But what factors shape the evolution of taxes and tax policies, and what gives rise to disparities in taxation policy, compliance, and enforcement? To answer these and other questions, Gustavo Flores-Macías, the associate vice provost for international affairs and an associate professor in the Department of Government, will discuss his new edited volume The Political Economy of Taxation in Latin America (Cambridge University Press, 2019). In this Chats in the Stacks book talk, he explains how tax policies and tax enforcement in Latin America have been influenced by state capacity, public opinion, natural resources, interest groups, ideology, and other factors.
