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.
Rethinking Taxation in Latin America Ebook
Reform and Challenges in Times of Uncertainty
By: Jorge Atria
Publisher:
Palgrave Macmillan
Print ISBN: 9783319601182, 3319601180
eText ISBN: 9783319601199, 3319601199
Copyright year: 2018
Format: EPUB
Available from $ 119.00 USD
SKU: 9783319601199
