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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.
| Serija: | Latin American Political Economy |
| Leidėjas: | Springer Nature Switzerland |
| Išleidimo metai: | 2017 |
| Knygos puslapių skaičius: | 288 |
| ISBN-10: | 3319601180 |
| ISBN-13: | 9783319601182 |
| Formatas: | 216 x 153 x 21 mm. Knyga kietu viršeliu |
| Kalba: | Anglų |
Parašykite atsiliepimą apie „Rethinking Taxation in Latin America: Reform and Challenges in Times of Uncertainty“
