What do the wealthiest groups in society think about tax payment? What is their view of the role of the state? How do these perceptions influence the ways in which the government collects taxes and provides social spending? This paper addresses these questions focusing on the case of Chile....

The modern capitalist revolution in Chile - the moment when the economic liberalism project was established as a stage prior to the Reagan and Thatcher governments, generating a radical break with the previous model (Gárate 2012) - immediately provoked a strong discussion on the implicit idea...

The modern capitalist revolution in Chile - the moment when the economic liberalism project was established as a stage prior to the Reagan and Thatcher governments, generating a radical break with the previous model (Gárate 2012) - immediately provoked a strong discussion on the implicit idea...

This study of taxation in Latin America takes a novel approach to the subject, using a framework that posits three dimensions for studying taxes - historical, relational, and transnational. The book argues that: first, taxation should be understood as a relational concept and tax systems as a...