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Rethinking Taxation in Latin America: Reform and Challenges in Times of Uncertainty (en Inglés)
Atria, Jorge ; Groll, Constantin ; Valdés, Maria Fernanda (Autor)
·
Palgrave MacMillan
· Tapa Dura
Rethinking Taxation in Latin America: Reform and Challenges in Times of Uncertainty (en Inglés) - Atria, Jorge ; Groll, Constantin ; Valdés, Maria Fernanda
S/ 507,61
S/ 1.015,21
Ahorras: S/ 507,61
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Origen: Estados Unidos
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Reseña del libro "Rethinking Taxation in Latin America: Reform and Challenges in Times of Uncertainty (en Inglés)"
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.
