Titlebook: Rethinking Taxation in Latin America; Reform and Challenge Jorge Atria,Constantin Groll,Maria Fernanda Valdés Book 2018 The Editor(s) (if a

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白杨鱼

Global Uncertainty in the Evolution of Latin American Income Taxesise could not overcome collective action problems present in the labor market that limited the tax base and its productivity. We end by discussing how these struggles left a legacy of class income taxes that was later compensated through invisible mass value-added taxes (VAT), resulting in a regressive and politically invisible fiscal pact.

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BOLT

Latin American Taxation from a New Perspective: Contributions from the Relational, Historical, and Tnequality, and fairness. In this chapter, it is shown that the new multidimensional perspective proposed is useful both to enrich our understanding of taxation as well as on the relation between taxation and these topics, and for ultimately assisting in the construction of concrete advices for policy action.

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Uncultured

Tax Incentives in Latin America: The Case of Guatemalan Guatemala during the last two decades. Using secondary sources and comparing the case of Guatemala to other Latin-American countries, the chapter traces how tax incentives were established and reproduced and demonstrates their negative effect impact on the tax system.

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2945-7076 y) 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 unde