Rethinking Taxation in Latin America
Reform and Challenges in Times of Uncertainty
Nonfiction, Social & Cultural Studies, Political Science, Government, Public Policy, International
| 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.
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.
