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portada Rethinking Taxation in Latin America: Reform and Challenges in Times of Uncertainty
Type
Physical Book
Publisher
Author
Language
English
Pages
269
Format
Hardcover
Dimensions
21x14.8x2.4 cm
Weight
0.62 kg.
ISBN13
9783319601182
Categories

Rethinking Taxation in Latin America: Reform and Challenges in Times of Uncertainty

Atria, Jorge ; Groll, Constantin ; Valdés, Maria Fernanda (Author) · Palgrave MacMillan · Hardcover

Rethinking Taxation in Latin America: Reform and Challenges in Times of Uncertainty - Atria, Jorge ; Groll, Constantin ; Valdés, Maria Fernanda

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Synopsis "Rethinking Taxation in Latin America: Reform and Challenges in Times of Uncertainty"

This study of taxation in Latin America takes a novel approach to the subject, using a framework that posits three dimensions for studying taxes-historical, relational, and transnational. The book argues that: first, taxation should be understood as a relational concept and tax systems as a function of a strategic nexus between the state and society; second, that any analysis of tax systems across Latin America needs to take historical legacies of national tax systems into account; and finally, that transnational phenomena have significant implications for tax regime dynamics in Latin America. The essays included provide diverse and representative insights for a new understanding of taxation in Latin America and highlight the bottlenecks to the development of sustainable tax systems in the region, exploring new links between academic research and policy-making.

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