Rethinking Taxation in Latin America

Reform and Challenges in Times of Uncertainty

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Éditeur :

Palgrave Macmillan


Collection :

Latin American Political Economy

Paru le : 2017-11-22



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Description
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.
Pages
269 pages
Collection
Latin American Political Economy
Parution
2017-11-22
Marque
Palgrave Macmillan
EAN papier
9783319601182
EAN PDF
9783319601199

Informations sur l'ebook
Nombre pages copiables
2
Nombre pages imprimables
26
Taille du fichier
3052 Ko
Prix
94,94 €
EAN EPUB
9783319601199

Informations sur l'ebook
Nombre pages copiables
2
Nombre pages imprimables
26
Taille du fichier
707 Ko
Prix
94,94 €