Pesos or Plastic? Financial Inclusion, Taxation, and Development in South America /

• Main Authors: Mitchell, Ken (Author, http://id.loc.gov/vocabulary/relators/aut), Scott, III, Robert H. (http://id.loc.gov/vocabulary/relators/aut)
• Corporate Author: SpringerLink (Online service)
• Format: Electronic eBook
• Language: English
• Published: Cham : Springer International Publishing : Imprint: Palgrave Pivot, 2019.
• Edition: 1st ed. 2019.
• Subjects: Economic development projects-Finance.; Accounting.; Finance, Public.; Public policy.; Development Finance.; Financial Accounting.; Public Finance.; Public Policy.

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...

Table of Contents:

• Chapter 1. Financial Inclusion and the Middle of the Pyramid, a New Public Revenue Strategy for the 21st Century
• Chapter 2. Public Revenue, Financial Inclusion and Value Added Tax in Argentina
• Chapter 3. Financial Inclusion and Value-Added Taxes in Argentina, Brazil and Chile.