Abstract

TEJERA, Rafael. Incorporating tax structure to theory: analysis of the fiscal reforms in Argentina, Chile and Uruguay (1990-2008).Translated byLucía Tiscornia,  Mateo Porciúncula. Rev.urug.cienc.polít. [online]. 2008, vol.4Selected edition, pp. 0-0. 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 taxation policies of left wing governments have included macro - reforms, with a central role in the agenda and are based on ideological arguments. However, 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 : Reformas Fiscales; Impuestos a la Renta; Cono Sur.