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Rethinking Taxation in Latin America

Reform and Challenges in Times of Uncertainty

Produktform: E-Buch Text Elektronisches Buch in proprietärem

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. weiterlesen

Dieser Artikel gehört zu den folgenden Serien

Elektronisches Format: PDF

Sprache(n): Englisch

ISBN: 978-3-319-60119-9 / 978-3319601199 / 9783319601199

Verlag: Springer International Publishing

Erscheinungsdatum: 22.11.2017

Seiten: 269

Herausgegeben von Jorge Atria, Constantin Groll, Maria Fernanda Valdés

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