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Rethinking Taxation in Latin America
Angličtina
304 b
30 dní na vrácení zboží
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After more than a decade of sustained growth tax systems in Latin America and an impressive record of tax reforms, tax systems in the region are still volatile, regressive and not able to provide sufficient and sustainable revenue to enhance development. 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.
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