Rethinking Taxation in Latin America
Produktnummer:
1890da24a8938d44808c4bcb110db0d16e
| Themengebiete: | Debtor Coalitions and Weak Tax Institutions Fiscal Policy Gender bias of regressive taxation Latin American Income Taxes Tax Reforms Tax regimes and fiscal policy in Latin America latin american politics |
|---|---|
| Veröffentlichungsdatum: | 05.09.2018 |
| EAN: | 9783319867830 |
| Sprache: | Englisch |
| Seitenzahl: | 269 |
| Produktart: | Kartoniert / Broschiert |
| Herausgeber: | Atria, Jorge Groll, Constantin Valdés, Maria Fernanda |
| Verlag: | Springer International Publishing |
| Untertitel: | Reform and Challenges in Times of Uncertainty |
Produktinformationen "Rethinking Taxation in Latin America"
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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