Rethinking Taxation in Latin America

Zusatztext

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.

Autorenportrait

<div><b>Jorge Atria</b> is Researcher at Pontificia Universidad Católica de Chile and Adjunct Researcher at Centre for Social Conflict and Cohesion Studies (COES), Chile. </div><div> </div><div><b>Constantin Groll</b> is Researcher at Freie Universität Berlin, Germany. </div><div> </div><b>Maria Fernanda Valdés</b> is a program coordinator for the Friedrich Ebert Stiftung in Bogotá, Colombia.

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