Rethinking taxation in Latin America reform and challenges in times of uncertainty
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 functi...
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| Format: | UnknownFormat |
| Sprache: | eng |
| Veröffentlicht: |
Cham, Switzerland
Palgrave Macmillan
2018
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| Schriftenreihe: | Latin American political economy
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| Schlagworte: | |
| Online Zugang: | Inhaltstext Inhaltsverzeichnis |
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Tag hinzufügen | Zusammenfassung: | 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. 1. Introduction: Taxation in Times of Uncertainty in Latin America -- 2. Debtor Coalitions and Weak Tax Institutions in Latin America: Insights from Argentina and Brazil -- 3. State Capacity and Development: Federalism and Tax in Brazil -- 4. Global Uncertainty in the Evolution of Latin American Income Taxes -- 5. International Insertion, Volatility and Fiscal Resources in Countries Specialized in Extractive Industries: Between A Rock and A Hard Place? -- 6. Gender Bias of Regressive Taxation in Latin America: Overview and Exploration of the Argentinean Case -- 7. Business Groups, Tax Efficiency, and Regressivity in Colombia -- 8. Tax Incentives in Latin America: The Case of Guatemala -- 9. Latin American Taxation from A New Perspective: Contributions from the Relational, Historical and Transnational Dimensions |
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| Beschreibung: | Enthält 9 Beiträge |
| Beschreibung: | XVII, 269 Seiten Illustrationen 23.5 cm x 15.5 cm |
| ISBN: | 9783319601182 978-3-319-60118-2 3319601180 3-319-60118-0 |