Rethinking Taxation in Latin America - Reform and Challenges in Times of Uncertainty (Hardcover, 1st ed. 2018)

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.

General

Imprint:	Springer International Publishing AG
Country of origin:	Switzerland
Series:	Latin American Political Economy
Release date:	December 2017
First published:	2018
Editors:	Jorge Atria • Constantin Groll • Maria Fernanda Valdes
Dimensions:	210 x 148mm (L x W)
Format:	Hardcover
Pages:	269
Edition:	1st ed. 2018
ISBN-13:	978-3-319-60118-2
Categories:	Books > Business & Economics > Finance & accounting > Finance > Public finance > Taxation Books > Law > Laws of other jurisdictions & general law > Financial, taxation, commercial, industrial law > Financial law > Taxation law Books > Money & Finance > Public finance > Taxation
LSN:	3-319-60118-0
Barcode:	9783319601182

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