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Rethinking Taxation in Latin America

Reform and Challenges in Times of Uncertainty

Specificaties
Paperback, blz. | Engels
Springer International Publishing | e druk, 2018
ISBN13: 9783319867830
Rubricering
Juridisch :
Springer International Publishing e druk, 2018 9783319867830
Onderdeel van serie Latin American Political Economy
Verwachte levertijd ongeveer 9 werkdagen

Samenvatting

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.

Specificaties

ISBN13:9783319867830
Taal:Engels
Bindwijze:paperback
Uitgever:Springer International Publishing

Inhoudsopgave

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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        Rethinking Taxation in Latin America