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Title Rethinking taxation in Latin America : reform and challenges in times of uncertainty / edited by Jorge Atria, Constantin Groll, Maria Fernanda Valdes
Imprint Cham : Springer International Publishing : Imprint: Palgrave Macmillan, 2018
book jacket
Descript 1 online resource (xvii, 269 pages) : illustrations, digital ; 22 cm
text txt rdacontent
computer c rdamedia
online resource cr rdacarrier
text file PDF rda
Series Latin American political economy
Latin American political economy
Note 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
Jorge Atria is Researcher at Pontificia Universidad Catolica de Chile and Adjunct Researcher at Centre for Social Conflict and Cohesion Studies (COES), Chile. Constantin Groll is Researcher at Freie Universitat Berlin, Germany. Maria Fernanda Valdes is a program coordinator for the Friedrich Ebert Stiftung in Bogota, Colombia. 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
Host Item Springer eBooks
Subject Taxation -- Latin America
Latin America -- Economic policy
Political Science and International Relations
Latin American Politics
Public Policy
Financial Law/Fiscal Law
International Political Economy
Political Economy/Economic Policy
Development Studies
Alt Author Atria, Jorge, editor
Groll, Constantin, editor
Valdes, Maria Fernanda, editor
SpringerLink (Online service)
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