Rethinking Taxation in Latin America: Reform and Challenges in Times of Uncertainty Softcover Repri Edition Contributor(s): Atria, Jorge (Editor), Groll, Constantin (Editor), Valdés, Maria Fernanda (Editor) |
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ISBN: 3319867830 ISBN-13: 9783319867830 Publisher: Palgrave MacMillan OUR PRICE: $104.49 Product Type: Paperback - Other Formats Published: September 2018 |
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: 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. |