Extractive rents and taxes:

analysis of Argentina, Chile and Ecuador

Abstract

This article analyzes the relationship between extractive rents and the composition of tax revenues in three South American countries: Argentina, Chile, and Ecuador. To this end, it examines the links between extractivism, poorly diversified productive structures, and inequalities in income distribution. Furthermore, the tax systems of these countries are compared based on the varying degrees of fiscal reliance on revenues derived from non-renewable natural resources, with a particular focus on oil and mining.