Rethinking Taxation in Latin America

Released on by Jorge Atria
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  • Rethinking Taxation in Latin America Book Detail

  • Author : Jorge Atria
  • Release Date : 2017-11-22
  • Publisher : Springer
  • Genre : Political Science
  • Pages : 279
  • ISBN 13 : 3319601199
  • File Size : 69,69 MB
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Rethinking Taxation in Latin America by Jorge Atria PDF Summary

Book 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.

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Rethinking Taxation in Latin America

Rethinking Taxation in Latin America

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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, r

Taxation and Inequality in Latin America

Taxation and Inequality in Latin America

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Taxation and Inequality in Latin America takes a heterodox political economy approach, focusing on Latin America, where current problems of taxation have existe