WWW.WILSONCENTER.ORG/LAP
PROGRESSIVE TAX REFORM AND EQUALITY IN LATIN AMERICA
EDITED BY
James E. Mahon Jr. Marcelo Bergman Cynthia Arnson
Available from:Latin American ProgramWoodrow Wilson International Center for ScholarsOne Woodrow Wilson Plaza1300 Pennsylvania Avenue NWWashington, DC 20004-3027www.wilsoncenter.org/lap© 2015, Woodrow Wilson International Center for ScholarsDesign and Layout: Station 10 Creative, Columbia, MD, USAISBN: 978-1-938027-43-7
THE WILSON CENTER,
chartered by Congress as the official memorial to President Woodrow Wilson, is the nation’s key nonpartisan policy forum for tackling global issues through independent research and open dialogue to inform actionable ideas for Congress, the Administration, and the broad-er policy community.Conclusions or opinions expressed in Center publications and programs are those of the authors and speakers and do not necessarily reflect the views of the Center staff, fellows, trustees, advisory groups, or any individu-als or organizations that provide financial support to the Center.Please visit us online at
www.wilsoncenter.org
.Jane Harman,
Director, President and CEO
BOARD OF TRUSTEES
Thomas R. Nides,
Chair
Sander R. Gerber,
Vice Chair
Public members:
William Adams, Acting Chairman of the National Endowment for the Humanities; James H. Billington, Librarian of Congress; Sylvia Mathews Burwell, Secretary of Health and Human Services; G. Wayne Clough, Secretary of the Smithsonian Institution; Arne Duncan, Secretary of Education; David Ferriero, Archivist of the United States; John F. Kerry. Designated appointee of the president from within the federal government: Fred P. Hochberg, Chairman and President, Export-Import Bank of the United States
Private Citizen Members:
John T. Casteen III, Charles E. Cobb Jr., Thelma Duggin, Lt. Gen Susan Helms, USAF (Ret.), Barry S. Jackson, Nathalie Rayes, Jane Watson Stetson
WILSON NATIONAL CABINET:
Ambassador Joseph B. Gildenhorn & Alma Gildenhorn,
Co-chairs
Eddie & Sylvia Brown, Melva Bucksbaum & Raymond Learsy, Paul & Rose Carter, Armeane & Mary Choksi, Ambassadors Sue & Chuck Cobb, Lester Crown, Thelma Duggin, Judi Flom, Sander R. Gerber, Harman Family Foundation, Susan Hutchison, Frank F. Islam, Willem Kooyker, Linda B. & Tobia G. Mercuro, Dr. Alexander V. Mirtchev, Thomas R. Nides, Nathalie Rayes, Wayne Rogers, B. Francis Saul II, Ginny & L. E. Simmons, Diana Davis Spencer, Jane Watson Stetson, Leo Zickler
Acknowledgments
Tis book represents the culmination of the Latin American Program’s three-year project on the politics of progressive taxation in Latin America. We are grateful to the inker Foundation for its generous support of this initiative. We are also grateful to numerous colleagues from throughout the region who have contributed their expertise at various stages of the project, either as conference participants at events sponsored by the Woodrow Wilson International Center for Scholars in 2011 and 2012 or as authors of pre-viously published case studies: José Roberto Afonso, Martín Ardanaz, Alberto Barreix, Carlos Elizondo, Laura Frigenti, Juan Carlos Gómez Sabaini, Juan Pablo Jiménez, Stephen Kaplan, Santiago Levy, Eduardo Lora, Nora Lustig, Marcus Melo, Gabriel Ondetti, Natalia Salazar, Saulo Santos de Souza, John Scott, and Vito anzi. Teir comments, perspectives, and advice have greatly enriched our inquiry.In 2013 and 2014, we collaborated with institutions in Mexico, Costa Rica, and Colombia in sponsoring regional forums on tax reform. For their leadership and cooperation in these joint efforts, we express our thanks to Hugo Beteta, of the Comisión Económica para América Latina y el Caribe, in Mexico; to Jorge Vargas Cullell, of Programa Estado de la Nación, and to Armando González, of
La Nación
,
in Costa Rica; and to Leonardo Villar, of Fedesarrollo, in Colombia. Colleagues too numerous to mention in all four institutions provided indispensable help in organiz-ing the conferences and issuing the resulting publications; to them we owe a collective word of thanks.
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