Rethinking taxation in Latin America : reform and challenges in times of uncertainty

著者

書誌事項

Rethinking taxation in Latin America : reform and challenges in times of uncertainty

Jorge Atria, Constantin Groll, Maria Fernanda Valdés, editors

（Latin American political economy / series editors, Juan Pablo Luna, Andreas E. Feldmann, Rodrigo Mardones Z.）

Palgrave Macmillan, c2018

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注記

Includes bibliographical references and index

内容説明・目次

内容説明

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.

目次

1. Introduction: Taxation in Times of Uncertainty in Latin America Jorge Atria, Constantin Groll, and Maria Fernanda Valdes Part I: Historical Dimension of Taxation 2. Debtor Coalitions and Weak Tax Institutions in Latin America: Insights from Argentina and BrazilRyan Saylor 3. State Capacity and Development: Federalism and Tax in BrazilAaron Schneider Part II: Transnational Dimension of Taxation 4. Global Uncertainty in the Evolution of Latin American Income TaxesAndres Biehl and Jose Tomas Labarca 5. International Insertion, Volatility and Fiscal Resources in Countries Specialized in Extractive Industries: Between A Rock and A Hard Place?Juan Carlos Gomez Sabaini, Osvaldo Kacef, and Dalmiro Moran Part III: Relational Dimension of Taxation 6. Gender Bias of Regressive Taxation in Latin America: Overview and Exploration of the Argentinean CaseCorina Rodriguez Enriquez and Nicolas Aguila 7. Business Groups, Tax Efficiency, and Regressivity in ColombiaNestor Castaneda 8. Tax Incentives in Latin America: The Case of Guatemala Mauricio Garita 9. Latin American Taxation from A New Perspective: Contributions from the Relational, Historical and Transnational DimensionsJorge Atria, Constantin Groll, and Maria Fernanda Valdes

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