Rethinking Taxation in Latin America: Reform and Challenges in Times of Uncertainty (Hardcover) (ISBN-13: 9783319601182)

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.


Author: Jorge Atria
ISBN-10: 3319601180
ISBN-13: 9783319601182
Publisher: Palgrave MacMillan
Language: English
Published: 12/29/2017
Pages: 269
Format: Hardcover
Weight: 1.36lbs
Size: 8.27h x 5.83w x 0.94d