Coverart for item
The Resource Rethinking taxation in Latin America : reform and challenges in times of uncertainty, Jorge Atria, Constantin Groll, Maria Fernanda Valdés, editors

Rethinking taxation in Latin America : reform and challenges in times of uncertainty, Jorge Atria, Constantin Groll, Maria Fernanda Valdés, editors

Label
Rethinking taxation in Latin America : reform and challenges in times of uncertainty
Title
Rethinking taxation in Latin America
Title remainder
reform and challenges in times of uncertainty
Statement of responsibility
Jorge Atria, Constantin Groll, Maria Fernanda Valdés, editors
Contributor
Subject
Language
eng
Summary
Jorge Atria is Researcher at Pontificia Universidad Católica de Chile and Adjunct Researcher at Centre for Social Conflict and Cohesion Studies (COES), Chile. Constantin Groll is Researcher at Freie Universität Berlin, Germany. Maria Fernanda Valdés is a program coordinator for the Friedrich Ebert Stiftung in Bogotá, Colombia. 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
Member of
Dewey number
336.20098
Illustrations
illustrations
Index
index present
Literary form
non fiction
Nature of contents
  • dictionaries
  • bibliography
http://library.link/vocab/relatedWorkOrContributorName
  • Atria, Jorge,
  • Groll, Constantin,
  • Valdés, Maria Fernanda,
Series statement
Latin American Political Economy
http://library.link/vocab/subjectName
  • Taxation
  • Latin America
  • Political science
  • Political planning
  • Latin America
  • Finance, Public
  • Economic development
Label
Rethinking taxation in Latin America : reform and challenges in times of uncertainty, Jorge Atria, Constantin Groll, Maria Fernanda Valdés, editors
Instantiates
Publication
Antecedent source
mixed
Bibliography note
Includes bibliographical references and index
Color
not applicable
Contents
1. Introduction: Taxation in Times of Uncertainty in Latin America -- 2. Debtor Coalitions and Weak Tax Institutions in Latin America: Insights from Argentina and Brazil -- 3. State Capacity and Development: Federalism and Tax in Brazil -- 4. Global Uncertainty in the Evolution of Latin American Income Taxes -- 5. International Insertion, Volatility and Fiscal Resources in Countries Specialized in Extractive Industries: Between A Rock and A Hard Place? -- 6. Gender Bias of Regressive Taxation in Latin America: Overview and Exploration of the Argentinean Case -- 7. Business Groups, Tax Efficiency, and Regressivity in Colombia -- 8. Tax Incentives in Latin America: The Case of Guatemala -- 9. Latin American Taxation from A New Perspective: Contributions from the Relational, Historical and Transnational Dimensions
Control code
on1017845852
Dimensions
unknown
Extent
1 online resource (XVII, 269 pages)
File format
multiple file formats
Form of item
online
Isbn
9783319601199
Level of compression
uncompressed
Note
SpringerLink
Other physical details
9 illustrations, 5 illustrations in color
Quality assurance targets
absent
Reformatting quality
access
Specific material designation
remote
System control number
(OCoLC)1017845852
Label
Rethinking taxation in Latin America : reform and challenges in times of uncertainty, Jorge Atria, Constantin Groll, Maria Fernanda Valdés, editors
Publication
Antecedent source
mixed
Bibliography note
Includes bibliographical references and index
Color
not applicable
Contents
1. Introduction: Taxation in Times of Uncertainty in Latin America -- 2. Debtor Coalitions and Weak Tax Institutions in Latin America: Insights from Argentina and Brazil -- 3. State Capacity and Development: Federalism and Tax in Brazil -- 4. Global Uncertainty in the Evolution of Latin American Income Taxes -- 5. International Insertion, Volatility and Fiscal Resources in Countries Specialized in Extractive Industries: Between A Rock and A Hard Place? -- 6. Gender Bias of Regressive Taxation in Latin America: Overview and Exploration of the Argentinean Case -- 7. Business Groups, Tax Efficiency, and Regressivity in Colombia -- 8. Tax Incentives in Latin America: The Case of Guatemala -- 9. Latin American Taxation from A New Perspective: Contributions from the Relational, Historical and Transnational Dimensions
Control code
on1017845852
Dimensions
unknown
Extent
1 online resource (XVII, 269 pages)
File format
multiple file formats
Form of item
online
Isbn
9783319601199
Level of compression
uncompressed
Note
SpringerLink
Other physical details
9 illustrations, 5 illustrations in color
Quality assurance targets
absent
Reformatting quality
access
Specific material designation
remote
System control number
(OCoLC)1017845852

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