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 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
Part of the book series: Latin American Political Economy (LAPE)
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Table of contents (9 chapters)
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Front Matter
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Historical Dimension of Taxation
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Front Matter
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Relational Dimension of Taxation
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Front Matter
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Back Matter
Keywords
About this book
Reviews
“This book makes an outstanding contribution to both our understanding of Latin American political economy and to the more general discussion on state capacity. It succeeds in the rare feat of coming both within the region and of Latin American challenges as a whole. It also takes historical context seriously and demonstrates that while some patterns are long term, changes are possible. It serves as a great introduction in to the history of the Latin American state and as an important contribution to the comparative literature on taxation. ” (Miguel Angel Centeno, Princeton University)
“Atria, Groll and Valdez place Latin American taxation systems at the center of historical, relational and transnational dimensions, and, by doing so, the book clearly shows that taxation is central not only to the understanding of the contemporary state-society relationships in the continent, but to the kind of policies needed to make Latin American societies more effective economically and more socially just. Policy makers and scholars alike will benefit from the variety of the case studies included. This book is an exciting addition to the study of the political economy of taxation in general and of Latin America in particular.” (Carmenza Gallo, Queens College and Graduate Center, City University of New York, USA)
“Taxation is the crucial tool for modern societies to provide infrastructure, education, social protection, and ensure that the fruits of economic growth are equitably distributed. These remain great challenges in Latin American countries. I recommend theessays in this book, which provide historical, transnational, and political economic perspectives to help rethink taxation in Latin America.” (Emmanuel Saez, Economics, University of California, Berkeley, USA)
Editors and Affiliations
About the editors
Constantin Groll is Researcher at Freie Universität Berlin, Germany.
Maria Fernanda Valdés is a program coordinator for the Friedrich Ebert Stiftung in Bogotá, Colombia.
Bibliographic Information
Book Title: Rethinking Taxation in Latin America
Book Subtitle: Reform and Challenges in Times of Uncertainty
Editors: Jorge Atria, Constantin Groll, Maria Fernanda Valdés
Series Title: Latin American Political Economy
DOI: https://doi.org/10.1007/978-3-319-60119-9
Publisher: Palgrave Macmillan Cham
eBook Packages: Political Science and International Studies, Political Science and International Studies (R0)
Copyright Information: The Editor(s) (if applicable) and The Author(s) 2018
Hardcover ISBN: 978-3-319-60118-2Published: 29 December 2017
Softcover ISBN: 978-3-319-86783-0Published: 05 September 2018
eBook ISBN: 978-3-319-60119-9Published: 22 November 2017
Series ISSN: 2945-7076
Series E-ISSN: 2945-7084
Edition Number: 1
Number of Pages: XVII, 269
Number of Illustrations: 4 b/w illustrations, 5 illustrations in colour
Topics: Latin American Politics, Public Policy, Financial Law/Fiscal Law, International Political Economy, Economic Policy, Development Studies