Name: Rethinking Taxation in Latin America: Reform and Challenges in Times of Uncertainty (en Inglés)
Price: 321.35 PEN
Availability: InStock
Author: Atria, Jorge ; Groll, Constantin ; Valdés, Maria Fernanda
ISBN: 9783319867830

portada Rethinking Taxation in Latin America: Reform and Challenges in Times of Uncertainty (en Inglés)

Rethinking Taxation in Latin America: Reform and Challenges in Times of Uncertainty (en Inglés)

Formato

Libro Físico

Editorial

Palgrave MacMillan

Autor

Atria, Jorge ; Groll, Constantin ; Valdés, Maria Fernanda

Idioma

Inglés

N° páginas

269

Encuadernación

Tapa Blanda

ISBN13

9783319867830

Categorías

Islas del caribe
México, centroamérica, sudamérica, latinoamérica
Políticas del gobierno central
Economía política

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 Blanda

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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.