Rethinking taxation in Latin America : reform and challenges in times of uncertainty / Jorge Atria, Constantin Groll, Maria Fernanda Valdés, editors.
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 S...
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| Online Access: |
Full Text (via Springer) |
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| Other Authors: | , , |
| Format: | eBook |
| Language: | English |
| Published: |
Cham, Switzerland :
Palgrave Macmillan,
[2018]
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| Series: | Latin American political economy.
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| Subjects: |
MARC
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| 245 | 0 | 0 | |a Rethinking taxation in Latin America : |b reform and challenges in times of uncertainty / |c Jorge Atria, Constantin Groll, Maria Fernanda Valdés, editors. |
| 264 | 1 | |a Cham, Switzerland : |b Palgrave Macmillan, |c [2018] | |
| 264 | 4 | |c ©2018. | |
| 300 | |a 1 online resource (XVII, 269 pages) : |b 9 illustrations, 5 illustrations in color. | ||
| 336 | |a text |b txt |2 rdacontent. | ||
| 337 | |a computer |b c |2 rdamedia. | ||
| 338 | |a online resource |b cr |2 rdacarrier. | ||
| 347 | |a text file |b PDF |2 rda. | ||
| 490 | 1 | |a Latin American Political Economy. | |
| 505 | 0 | |a 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. | |
| 504 | |a Includes bibliographical references and index. | ||
| 520 | |a 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. | ||
| 650 | 0 | |a Taxation |z Latin America. | |
| 651 | 0 | |a Latin America |x Economic policy. | |
| 650 | 0 | |a Political science. | |
| 650 | 0 | |a Political planning. | |
| 651 | 0 | |a Latin America |x Politics and government. | |
| 650 | 0 | |a Finance, Public. | |
| 650 | 0 | |a Economic development. | |
| 650 | 7 | |a Taxation. |2 fast |0 (OCoLC)fst01143876. | |
| 650 | 7 | |a Economic policy. |2 fast |0 (OCoLC)fst00902025. | |
| 650 | 7 | |a Economic development. |2 fast |0 (OCoLC)fst00901785. | |
| 650 | 7 | |a Finance, Public. |2 fast |0 (OCoLC)fst00924477. | |
| 650 | 7 | |a Political planning. |2 fast |0 (OCoLC)fst01069460. | |
| 650 | 7 | |a Political science. |2 fast |0 (OCoLC)fst01069781. | |
| 650 | 7 | |a Politics and government. |2 fast |0 (OCoLC)fst01919741. | |
| 651 | 7 | |a Latin America. |2 fast |0 (OCoLC)fst01245945. | |
| 700 | 1 | |a Atria, Jorge, |e editor. | |
| 700 | 1 | |a Groll, Constantin, |e editor. | |
| 700 | 1 | |a Valdés Valencia, María Fernanda |e editor. | |
| 776 | 0 | 8 | |i Printed edition: |z 9783319601182 |w (OCoLC)987282677. |
| 856 | 4 | 0 | |u https://colorado.idm.oclc.org/login?url=https://link.springer.com/10.1007/978-3-319-60119-9 |z Full Text (via Springer) |
| 830 | 0 | |a Latin American political economy. | |
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