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vol.17 issue1Institutions and Agreements: Intertemporal Cooperation in Fiscal Policy in Chile and UruguayDemocracy and Reforms in Uruguay: A Perverse Case of Gradual Change author indexsubject indexarticles search
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Revista Uruguaya de Ciencia Política

Print version ISSN 0797-9789On-line version ISSN 1688-499X

Abstract

TEJERA, Rafael. Incorporating the Taxes Structure to the Theory: Analysis of the Fiscal Reforms in Argentina, Chile and Uruguay (1990-2008). Rev. Urug. Cienc. Polít. [online]. 2008, vol.17, n.1, pp.111-135. ISSN 0797-9789.

The evolution of income tax in the region since 1990 shows that there has been a steady increase regardless of the political party governing at any given time. The income tax policies of right wing governments emphasized the taxation of companies and did not play a main role in the political agenda. The policy of taxation of left wing governments have included macro – reforms, with a central role in the agenda and are based on ideological arguments. But in Chile the government operated in agreement with the right wing parties, focusing tax increases on companies and removing fiscal policies from the arena of political discussion. In Argentina and Uruguay, where the left wing projects did not require such a great deal of negotiation, increases were focused on reforms of personal taxation, with more progressive designs, and politically conflictive.

Keywords : Fiscal Reforms; Income Tax; Southern Cone.

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