Rethinking Taxation in Latin America

Reform and Challenges in Times of Uncertainty

Nonfiction, Social & Cultural Studies, Political Science, Government, Public Policy, International
Cover of the book Rethinking Taxation in Latin America by , Springer International Publishing
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Author: ISBN: 9783319601199
Publisher: Springer International Publishing Publication: November 22, 2017
Imprint: Palgrave Macmillan Language: English
Author:
ISBN: 9783319601199
Publisher: Springer International Publishing
Publication: November 22, 2017
Imprint: Palgrave Macmillan
Language: English

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.

View on Amazon View on AbeBooks View on Kobo View on B.Depository View on eBay View on Walmart

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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