书目名称 | Rethinking Taxation in Latin America |
副标题 | Reform and Challenge |
编辑 | Jorge Atria,Constantin Groll,Maria Fernanda Valdés |
视频video | http://file.papertrans.cn/830/829143/829143.mp4 |
概述 | 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 stu |
丛书名称 | Latin American Political Economy |
图书封面 |  |
描述 | 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.. |
出版日期 | Book 2018 |
关键词 | Tax regimes and fiscal policy in Latin America; Latin American Income Taxes; Debtor Coalitions and Wea |
版次 | 1 |
doi | https://doi.org/10.1007/978-3-319-60119-9 |
isbn_softcover | 978-3-319-86783-0 |
isbn_ebook | 978-3-319-60119-9Series ISSN 2945-7076 Series E-ISSN 2945-7084 |
issn_series | 2945-7076 |
copyright | The Editor(s) (if applicable) and The Author(s) 2018 |