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Rethinking Taxation in Latin America: Reform and Challenges in Times of Uncertainty: Latin American Political Economy

Editat de Jorge Atria, Constantin Groll, Maria Fernanda Valdés
en Limba Engleză Hardback – 29 dec 2017
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.
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Specificații

ISBN-13: 9783319601182
ISBN-10: 3319601180
Pagini: 271
Ilustrații: XVII, 269 p. 9 illus., 5 illus. in color.
Dimensiuni: 148 x 210 mm
Greutate: 0.62 kg
Ediția:1st ed. 2018
Editura: Springer International Publishing
Colecția Palgrave Macmillan
Seria Latin American Political Economy

Locul publicării:Cham, Switzerland

Cuprins

1. Introduction: Taxation in Times of Uncertainty in Latin America .- 2. Debtor Coalitions and Weak Tax Institutions in Latin America: Insights from Argentina and Brazil .- 3. State Capacity and Development: Federalism and Tax in Brazil .- 4. Global Uncertainty in the Evolution of Latin American Income Taxes .- 5. International Insertion, Volatility and Fiscal Resources in Countries Specialized in Extractive Industries: Between A Rock and A Hard Place? .- 6. Gender Bias of Regressive Taxation in Latin America: Overview and Exploration of the Argentinean Case .- 7. Business Groups, Tax Efficiency, and Regressivity in Colombia .- 8. Tax Incentives in Latin America: The Case of Guatemala .- 9. Latin American Taxation from A New Perspective: Contributions from the Relational, Historical and Transnational Dimensions.

Notă biografică

Jorge Atria is Researcher at Pontificia Universidad Católica de Chile and Adjunct Researcher at Centre for Social Conflict and Cohesion Studies (COES), Chile.

Constantin Groll is Researcher at Freie Universität Berlin, Germany.

Maria Fernanda Valdés is a program coordinator for the Friedrich Ebert Stiftung in Bogotá, Colombia. 

Textul de pe ultima copertă

Jorge Atria is Researcher at Pontificia Universidad Católica de Chile and Adjunct Researcher at Centre for Social Conflict and Cohesion Studies (COES), Chile.

Constantin Groll is Researcher at Freie Universität Berlin, Germany.

Maria Fernanda Valdés is a program coordinator for the Friedrich Ebert Stiftung in Bogotá, Colombia. ​

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 fortax 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.

Caracteristici

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 studies that explain the causes and origins of challenges in tax systems in Latin America in the current times of uncertainty Explains why tax systems in Latin America remain weak, regressive, and deficient when it comes to providing public revenue to enhance development and social justice