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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Bibliographic Details
Online Access: Full Text (via Springer)
Other Authors: Atria, Jorge (Editor), Groll, Constantin (Editor), Valdés Valencia, María Fernanda (Editor)
Format: eBook
Language:English
Published: Cham, Switzerland : Palgrave Macmillan, [2018]
Series:Latin American political economy.
Subjects:
Table of 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.