This book seeks to expand analytically on standard institutionalist accounts of taxation by bringing into the explanatory framework the importance of institutional strength (not just design) as well as informal institutions (in addition to formal ones) for policy reform.

Autorentext
OMAR SANCHEZ is Assistant Professor at Texas State University, USA.

Inhalt
Chilean Tax Policy under Democracy: Finding Resources to Build a Social Democracy Chilean Tax Policy Tested by New Political and Economic Conditions: 1996-2001 Argentine Tax Policy under Menem I (1989-1994): The Tax Revolution Argentine Tax Policy under Menem II and De La Rua (1995-2001): Politization, Firefighting, and Decay Tax Reform Consolidation