| Rethinking Taxation in Latin America: Reform and Challenges in Times of Uncertainty 2018 Edition Contributor(s): Atria, Jorge (Editor), Groll, Constantin (Editor), Valdés, Maria Fernanda (Editor) |
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ISBN: 3319601180 ISBN-13: 9783319601182 Publisher: Palgrave MacMillan OUR PRICE: $104.49 Product Type: Hardcover - Other Formats Published: December 2017 |
| Additional Information |
| BISAC Categories: - Political Science | World - Caribbean & Latin American - Political Science | Public Policy - Economic Policy - Political Science | Political Economy |
| Dewey: 320 |
| Series: Latin American Political Economy |
| Physical Information: 0.94" H x 5.83" W x 8.27" (1.36 lbs) 269 pages |
| Themes: - Cultural Region - Latin America |
| Descriptions, Reviews, Etc. |
| Publisher Description: 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. |
