Del i serien Latin American Political Economy

Rethinking Taxation in Latin America

Reform and Challenges in Times of Uncertainty

Inbunden, Engelska, 2017

AvJorge Atria,Constantin Groll,Maria Fernanda Valdés

1 299 kr

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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.

Produktinformation

Utgivningsdatum2017-12-29
Mått148 x 210 x 21 mm
Vikt488 g
FormatInbunden
SpråkEngelska
SerieLatin American Political Economy
Antal sidor269
Upplaga17001
FörlagSpringer International Publishing AG
ISBN9783319601182

Tillhör följande kategorier

Finansiering inom Ekonomi och Ledarskap
Skatter och avgifter: Juridik inom Juridik

1. Introduction: Taxation in Times of Uncertainty in Latin America .- 2. Debtor Coalitions and Weak Tax Institutions in Latin America: Insights from Argentina and Brazil .- 3. State Capacity and Development: Federalism and Tax in Brazil .- 4. Global Uncertainty in the Evolution of Latin American Income Taxes .- 5. International Insertion, Volatility and Fiscal Resources in Countries Specialized in Extractive Industries: Between A Rock and A Hard Place? .- 6. Gender Bias of Regressive Taxation in Latin America: Overview and Exploration of the Argentinean Case .- 7. Business Groups, Tax Efficiency, and Regressivity in Colombia .- 8. Tax Incentives in Latin America: The Case of Guatemala .- 9. Latin American Taxation from A New Perspective: Contributions from the Relational, Historical and Transnational Dimensions.