Description: Rethinking Taxation in Latin America : Reform and Challenges in Times of Uncertainty, Hardcover by Atria, Jorge (EDT); Groll, Constantin (EDT); Valdes, Maria Fernanda (EDT), ISBN 3319601180, ISBN-13 9783319601182, Brand New, Free shipping in the US 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. Th 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.
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Book Title: Rethinking Taxation in Latin America : Reform and Challenges in Times of Uncertainty
Number of Pages: Xvii, 269 Pages
Language: English
Publisher: Springer International Publishing A&G
Topic: Public Policy / General, Taxation, American Government / General, Public Policy / Economic Policy, Taxation / General
Publication Year: 2017
Illustrator: Yes
Genre: Law, Political Science, Business & Economics
Item Weight: 167.7 Oz
Item Length: 8.3 in
Author: Constantin Groll
Book Series: Latin American Political Economy Ser.
Item Width: 5.8 in
Format: Hardcover
