Overview: Proposes a new approach to the study of tax system dynamics in Latin America, taking historical, transnational, and relational (state-society) features into account.Provides diverse empirical case stuThis 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 syst
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