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Rethinking Taxation in Latin America

Reform and Challenges in Times of Uncertainty

AvJorge Atria,Constantin Groll

Häftad, Engelska, 2018

Del i serien Latin American Political Economy

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Beskrivning

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.

Produktinformation

Utgivningsdatum:2018-09-05
Mått:148 x 210 x 16 mm
Vikt:376 g
Format:Häftad
Språk:Engelska
Serie:Latin American Political Economy
Antal sidor:269
Förlag:Springer International Publishing AG
ISBN:9783319867830

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Mer om författaren

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.

Innehållsförteckning

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.