Rethinking Taxation in Latin America

Reform and Challenges in Times of Uncertainty

Jorge Atria, Constantin Groll, Maria Fernanda Valdés (Herausgeber)

Buch | Hardcover

XVII, 269 Seiten

2017 | 1st ed. 2018
Springer International Publishing (Verlag)
978-3-319-60118-2 (ISBN)

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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.

Jorge Atria is Postdoctoral Researcher at Pontificia Universidad Católica de Chile.Constantin Groll is Postdoctoral Researcher at Freie Universität Berlin, Germany.Maria Fernanda Valdés is an independent consultant and program coordinator for the Friedrich Ebert Stiftung in Bogotá, Colombia.

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.

Erscheinungsdatum	27.12.2017
Reihe/Serie	Latin American Political Economy
Zusatzinfo	XVII, 269 p. 9 illus., 5 illus. in color.
Verlagsort	Cham
Sprache	englisch
Maße	148 x 210 mm
Gewicht	484 g
Themenwelt	Sozialwissenschaften ► Politik / Verwaltung ► Politische Systeme
Themenwelt	Sozialwissenschaften ► Politik / Verwaltung ► Vergleichende Politikwissenschaften
Schlagworte	Debtor Coalitions and Weak Tax Institutions • Development Studies • Economic Policy • Financial Law/Fiscal Law • Financial law: general • Fiscal Policy • Gender bias of regressive taxation • Latin America • Latin American Income Taxes • LATIN AMERICAN POLITICS • Political Economy • Political Science and International Studies • politics & government • Politics & government • public administration • Public Policy • South & Central America (including Mexico), Latin • South & Central America (including Mexico), Latin • Taxation • Tax Reforms • Tax regimes and fiscal policy in Latin America • Tax Systems
ISBN-10	3-319-60118-0 / 3319601180
ISBN-13	978-3-319-60118-2 / 9783319601182
Zustand	Neuware