Why do some countries “learn to tax” and others do not? Why does tax reform consolidate in some countries and not in others? The importance of these queries for the developing world and for Latin America cannot be exaggerated.

This book tracks the evolution of tax policy in Chile and Argentina in order to shed light on these questions, providing a unique window into the nature of tax policymaking in Latin America. In the process, broader insights are gained into the larger question about why Chile has become the “tiger” economy of the region while Argentina has been such a persistent economic underachiever.

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