Even though a vast literature has addressed perceptions and beliefs on taxes, progressivity and redistribution, few studies have specifically studied the perceptions of economic elites in this regard. This group is relevant for its affluence and influence, and therefore elites’ ideas and preferences have a major impact on tax-policy configuration. This study analyses the perceptions of the economic elite on redistribution and progressivity in Chile. Based on in-depth interviews and historical documents, such notions are examined by mixing concrete evaluations of income tax and value-added tax (VAT) and more general attitudes towards the role of the tax system in economic development. Results show that redistribution is negatively evaluated, which coexists with a strong willingness to contribute to poverty relief through social initiatives outside the state. Additionally, progressivity is sidelined while highlighting growth, tax neutrality, and incentives to entrepreneurship as the main priorities of tax design. The historical analysis shows that although the Chilean tax regime has always been based on indirect taxes and levies on natural resources, neoliberal reforms and ideological renovation during the Pinochet dictatorship narrowed the general framework of tax ideas among business and political sectors and reversed progressive advances in inequality reduction and direct taxation that had been made during the previous decades.

Southern and central regions of Argentina moved from being relatively poor in the sixteenth century to being the richest in the country today. Although there is some evidence of this reversal, the process of regional growth in Argentina in the first half of the twentieth century is, in the main, unknown. In this paper, we present an estimation of the GDPs of Argentina's 25 provinces in 1914: this is the first consistent estimation of this variable for any period before the 1950s. Our results confirm that in 1914 the city of Buenos Aires and some districts in Patagonia had the highest per capita GDP, and a comparison with the available data for 1953 shows strong persistence in incomes per capita in this period; sectoral analysis of provincial GDPs suggests that growth in the leading districts was driven by economies of agglomeration in some cases and land abundance in others.

Cohabitation is a distinctive feature of low-income groups in Latin America. In the past, it has been linked to colonial legacies including notions of familial honour, poverty, and a kinship system focused on blood ties. By contrast, some scholars consider rising levels of cohabitation in the present day to be an effect of modernisation, through increased gender equality. The present research, based on life histories of young, poor, urban co-habitees in Chile, aims to show that rising cohabitation is linked to targeted social policies and also to declining patriarchy, which is distinct from gender equality.

Based on extensive and long-term ethnographic fieldwork carried out between 2002 and 2009, and by analysing the presence, use and struggles over public space of cartoneros and vecinos in middle-class and central neighbourhoods of the city of Buenos Aires, this article examines practices, moralities and narratives operating in the production and maintenance of social inequalities. Concentrating on spatialised interactions, it shows how class inequalities are reproduced and social distances are generated in the struggle over public space. For this, two social situations are addressed. First, we explore the way in which cartoneros build routes in middle-class neighbourhoods in order to carry out their task. Second, we present an analysis of the eviction process of a cartonero settlement in the city.

This paper focuses on the similarities and differences between contemporary urban organisation and that of the 1960s in Guatemala City and other Latin American cities, mainly using data taken from a re-study of low-income neighbourhoods in Guatemala City. It looks at the impact of sharper patterns of residential segregation, changes in migration patterns, rising levels of crime and violence, and the increase in the relationships of the urban poor with external actors, such as governments and NGOs. Severe inequality persists, but is mediated by an improvement in living standards, by the range of consumer goods accessible to the poor, and by community- and family-based adaptation.