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Rethinking Taxation in Latin America: Reform and Challenges in Times of Uncertainty (Latin American Political Economy)
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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.
35 RET jor
978-3-319-60118-2
35 RET jor
Book
English
Palgrave Macmillan
2018
Switzerland
xvii, 269 p, 21.8 cm
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