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The politics of tax reforms in Colombia

Castaneda, NC; (2018) The politics of tax reforms in Colombia. In: Atria, J and Groll, C and Valdés, MF, (eds.) Rethinking Taxation in Latin America: Reform and Challenges in Times of Uncertainty. Palgrave Macmillan: London, UK. Green open access

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Abstract

This chapter discusses the role of business interest groups in tax policy-making. Using the case of Colombia, I argue that tax policy is a limited tool to promote economic growth and redistribution in Latin America because business interest groups have effectively opposed progressive taxation and have also transferred the cost of taxation to low and middle income tax payers. In line with the literature on fiscal contract, this paper shows that the political equilibrium between policymakers and business interest groups in Colombia make progressive and structural tax reforms very unlikely. The case of Colombia is very illustrative of the problems that Latin American governments face to implement progressive tax reforms.

Type: Book chapter
Title: The politics of tax reforms in Colombia
ISBN-13: 9783319601182
Open access status: An open access version is available from UCL Discovery
Publisher version: https://www.palgrave.com/gp/book/9783319601182
Language: English
Additional information: This version is the author accepted manuscript. For information on re-use, please refer to the publisher’s terms and conditions.
UCL classification: UCL
UCL > Provost and Vice Provost Offices > UCL SLASH
UCL > Provost and Vice Provost Offices > UCL SLASH > Faculty of S&HS
UCL > Provost and Vice Provost Offices > UCL SLASH > Faculty of S&HS > Institute of the Americas
URI: https://discovery.ucl.ac.uk/id/eprint/1560847
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