Rethinking Taxation in Latin America

Beschreibung

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.
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.

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

Autor*in

Jorge Atria

Themen in »Rethinking Taxation in Latin America«

Tax regimes and fiscal policy in Latin America Latin American Income Taxes Debtor Coalitions and Weak Tax Institutions Gender bias of regressive taxation Tax Reforms Fiscal Policy latin american politics

Stimmen zu »Rethinking Taxation in Latin America«

“This book provides major inputs to a highly relevant debate: Will Latin American societies be able to construct the tax systems they require? The contributions gathered here offer a fresh look at the topic by addressing its relational, historical and transnational dimensions in a coherent manner. An inspiring read.” (Christian von Haldenwang, German Development Institute, Bonn)

“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)

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