Andrés Blanco holds a Law and Social Sciences degree from the Universidad de la República, Uruguay (UDELAR). He teaches both undergraduate and graduate courses at UDELAR’s School of Law and School of Economic Sciences and is full professor and chair of UDELAR’s Public Finance Institute. He has published several books (in Spanish), including El Impuesto al Valor Agregado, Tributos y precios públicos, and Estudios críticos sobre finanzas públicas, as well as articles in English and Spanish in peer-reviewed journals.

• 1. Introduction 2. Epistemological and methodological basis 3. Theoretical framework 4. Taxation 5. Capitalism and space 6. Taxation and space: Hypotheses and theoretical discussion 7. Historical reconstruction of taxation and space 8. Taxation and space :Historical reconstruction (cont.) 9. Regulatory and statistical evidence 10. Special international taxation modalities: Transfer pricing, consumption taxes, Pillar I, and the global minimum tax 11. The superstructures of international taxation: State, legal, and ideological structures 12. International taxation, public debt, and public spending 13. Is another global taxation structure possible? Index

Andrés Blanco holds a Law and Social Sciences degree from the Universidad de la República, Uruguay (UDELAR). He teaches both undergraduate and graduate courses at UDELAR’s School of Law and School of Economic Sciences and is full professor and chair of UDELAR’s Public Finance Institute. He has published several books (in Spanish), including El Impuesto al Valor Agregado, Tributos y precios públicos, and Estudios críticos sobre finanzas públicas, as well as articles in English and Spanish in peer-reviewed journals.

• 1. Introduction 2. Epistemological and methodological basis 3. Theoretical framework 4. Taxation 5. Capitalism and space 6. Taxation and space: Hypotheses and theoretical discussion 7. Historical reconstruction of taxation and space 8. Taxation and space :Historical reconstruction (cont.) 9. Regulatory and statistical evidence 10. Special international taxation modalities: Transfer pricing, consumption taxes, Pillar I, and the global minimum tax 11. The superstructures of international taxation: State, legal, and ideological structures 12. International taxation, public debt, and public spending 13. Is another global taxation structure possible? Index

Andrés Blanco holds a Law and Social Sciences degree from the Universidad de la República, Uruguay (UDELAR). He teaches both undergraduate and graduate courses at UDELAR’s School of Law and School of Economic Sciences and is full professor and chair of UDELAR’s Public Finance Institute. He has published several books (in Spanish), including El Impuesto al Valor Agregado, Tributos y precios públicos, and Estudios críticos sobre finanzas públicas, as well as articles in English and Spanish in peer-reviewed journals.

• 1. Introduction 2. Epistemological and methodological basis 3. Theoretical framework 4. Taxation 5. Capitalism and space 6. Taxation and space: Hypotheses and theoretical discussion 7. Historical reconstruction of taxation and space 8. Taxation and space :Historical reconstruction (cont.) 9. Regulatory and statistical evidence 10. Special international taxation modalities: Transfer pricing, consumption taxes, Pillar I, and the global minimum tax 11. The superstructures of international taxation: State, legal, and ideological structures 12. International taxation, public debt, and public spending 13. Is another global taxation structure possible? Index