DEMOCRACY AND INEQUALITIES: a comparative analysis of tax disputes in Colombia and Brazil from a feminist perspective
Democratic participation; tax reforms; fiscal justice; feminist theories.
The present project aims to offer a contribution to studies dedicated to understanding the asymmetries and limits of liberal representative democracy in the face of social inequalities, with a key focus on disputes related to tax policy. This policy is one of the main instruments for the redistribution of resources by the modern state, forming the foundation of socio-economic models that can either widen or narrow inequalities. The analysis will have as its main theoretical framework feminist critiques of liberal democracy, orthodox economic organization, tax neutrality, and neoliberalism in Latin America.