Intro; Acknowledgements; Contents; List of Figures; List of Tables; Introduction; Chapter 1 Financial Inclusion and the Middle of the Pyramid, a New Public Revenue Strategy for the Twenty-First Century; Abstract; Introduction; The Value-Added Tax: Paths to VAT Dependence in Argentina, Brazil and Chile; Financial Inclusion-Brief History and Ideologies; Financial Inclusion: The Middle of the Pyramid; Conclusion; References; Chapter 2 Public Revenue, Financial Inclusion and Value-Added Tax in Argentina; Abstract; Introduction; Financial Inclusion and VAT; VAT in Argentina

Pesos to Plastic-Consumer Markets and VAT Post-2002 ArgentinaEmpirical Analysis; Conclusions; References; Chapter 3 Financial Inclusion and Value-Added Taxes in Argentina, Brazil and Chile; Abstract; Introduction; Formal and Informal Banking in South America; Bank Participation Rates and Electronic Payments; Financial Inclusion; Methodology; Hypotheses; Results; Conclusion; References; Conclusion; Index