Latin American Political Economy: Reform and Challenges in Times of Uncertainty

Atria, Jorge; Groll, Constantin; Valdés, Maria Fernanda

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.

Details

Published by: Palgrave Macmillan

Publication Date: 2017-12-29

Format: Hardcover

ISBN-13: 9783319601182

DOI: 10.1007/978-3-319-60119-9

Dimensions: 210cm x148cm

Pages: 269