The pandemic of Covid‐19 has exposed the veins of inequality in Latin America. With a socioeconomic disaster looming, social emergency policies seemed inevitable. Yet while governments argue over the continuity of such policies and whether the fiscal rules in place should be respected, no sustainable response has come out. This essay problematises whether the pandemic could represent a critical juncture to forge ahead with political narratives that highlight tax exemptions and privileges enjoyed by the rich. We analyse the mitigation measures adopted by Argentina, Brazil, Chile and Uruguay and their repercussions on the debate surrounding progressive tax reforms to fund social schemes.

中文翻译：

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Covid‐19大流行，社会缓解和税收问题：拉丁美洲的不平等现象

Covid-19的大流行暴露了拉丁美洲的不平等现象。随着社会经济灾难的临近，社会应急政策似乎是不可避免的。然而，尽管各国政府对此类政策的连续性以及是否应遵守现行财政规则进行辩论，但仍未出现可持续的应对措施。本文对大流行病是否可能代表着通过强调富人享有的免税和特权的政治叙述前进的关键时刻提出了疑问。我们分析了阿根廷，巴西，智利和乌拉圭采取的缓解措施及其对围绕逐步税收改革以资助社会计划的辩论的影响。