Pesos or plastic? financial inclusion, taxation, and development in South America /
"The book covers financial inclusion in the southern cone (Argentina, Brazil, and Chile) and its impact on public finance. Possible negative consequences of greater financial inclusion are identified, but the book argues potential benefits outweigh costs. Financial inclusion has many definition...
Guardado en:
| Autor principal: | |
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| Otros Autores: | |
| Formato: | Libro electrónico |
| Lenguaje: | Inglés |
| Publicado: |
Cham, Switzerland :
Palgrave Macmillan,
c2019.
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| Colección: | Palgrave pivot
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| Materias: | |
| Acceso en línea: | Solo para usuarios autorizados |
| Aporte de: | Registro referencial: Solicitar el recurso aquí |
| LEADER | 03805cam a2200505Ia 4500 | ||
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| 020 | |a 9783030148768 |q (eBook) | ||
| 020 | |a 3030148769 |q (eBook) | ||
| 020 | |a 9783030148751 |q (hardcover) | ||
| 020 | |a 3030148750 |q (hardcover) | ||
| 020 | |a 9783030148782 |q (softcover) | ||
| 020 | |a 3030148785 |q (softcover) | ||
| 035 | |a (OCoLC)1091029023 | ||
| 035 | |a (OCoLC)on1091029023 | ||
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| 043 | |a s------ | ||
| 049 | |a U@SA | ||
| 050 | 4 | |a HG2854 |b .M573 2019eb | |
| 099 | |a Recurso electrónico en INTERNET | ||
| 100 | 1 | |a Mitchell, Ken. | |
| 245 | 1 | 0 | |a Pesos or plastic? |h [recurso electrónico] : |b financial inclusion, taxation, and development in South America / |c Ken Mitchell, Robert G. Scott, III. |
| 260 | |a Cham, Switzerland : |b Palgrave Macmillan, |c c2019. | ||
| 300 | |a 1 recurso en línea (xviii, 90 p.) : |b il. | ||
| 490 | 1 | |a Palgrave pivot | |
| 516 | |a Libro electrónico. | ||
| 500 | |a Título tomado de la pantalla de presentación (visto 4 de mayo de 2021) | ||
| 538 | |a Modo de acceso: Disponible en línea a través de Internet. | ||
| 504 | |a Incluye referencias bibliográficas e índice. | ||
| 505 | 0 | |a Introduction -- 1. Financial inclusion and the middle of the pyramid, a new public revenue strategy for the twenty-first century -- 2. Public revenue, financial inclusion and value-added tax in Argentina -- 3. Financial inclusion and value-added taxes in Argentina, Brazil and Chile -- Conclusion. | |
| 520 | |a "The book covers financial inclusion in the southern cone (Argentina, Brazil, and Chile) and its impact on public finance. Possible negative consequences of greater financial inclusion are identified, but the book argues potential benefits outweigh costs. Financial inclusion has many definitions, but in this book, we interpret it as bank account ownership and the use of banking services. Financial inclusion in this context proffers advantages in the area of tax collection, perhaps the southern cone’s gravest economic obstacle given its future debt servicing commitments and its socioeconomic development challenges. Households with a bank account – or, the bank participation rate – began increasing significantly around 2002, and this increase has coincided with an unexpected rise in tax collection (especially value-added taxes (VAT)) spanning periods of macroeconomic growth (2003-2009) and stagnation (2010-2015). Correlation does not imply causation, yet using empirical methods this book shows financial inclusion contributes to better tax collection by encouraging more formal market transactions via the use of bank-provided credit and debit cards. Consumption represents the largest component of most economies and consumption taxes contribute more to public revenue in the southern cone than other taxes, hence more formal consumption enhances overall tax collection." --Descripción del editor. | ||
| 650 | 0 | |a Banks and banking |x Social aspects |z South America |y 21st century. | |
| 650 | 0 | |a Finance, Public |z South America |y 21st century. | |
| 650 | 0 | |a Welfare economics. | |
| 650 | 7 | |a Bancos |x Aspectos sociales |z América del Sur |y Siglo XXI. |2 UDESA | |
| 650 | 7 | |a Finanzas públicas |z América del Sur |y Siglo XXI. |2 UDESA | |
| 650 | 7 | |a Economía de bienestar. |2 UDESA | |
| 651 | 0 | |a South America |x Economic conditions |y 21st century. | |
| 651 | 7 | |a América del Sur |x Condiciones económicas |y Siglo XXI. |2 UDESA | |
| 700 | 1 | |a Scott, Robert H., |d 1976- | |
| 830 | 0 | |a Palgrave pivot | |
| 856 | 4 | 0 | |z Solo para usuarios autorizados |u https://eza.udesa.edu.ar/login?url=https://link.springer.com/book/10.1007/978-3-030-14876-8 |