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Latin American Political Economy

Rethinking Taxation in Latin America

Reform and Challenges in Times of Uncertainty

Editors: Atria, Jorge, Groll, Constantin, Valdés, Maria Fernanda (Eds.)

  • 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
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eBook 95,19 €
price for Spain (gross)
  • ISBN 978-3-319-60119-9
  • Digitally watermarked, DRM-free
  • Included format: EPUB, PDF
  • ebooks can be used on all reading devices
  • Immediate eBook download after purchase
Hardcover 119,59 €
price for Spain (gross)
  • ISBN 978-3-319-60118-2
  • Free shipping for individuals worldwide
  • Usually dispatched within 3 to 5 business days.
  • The final prices may differ from the prices shown due to specifics of VAT rules
About this book

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.

About the authors

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. 

Reviews

“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)

Table of contents (9 chapters)

  • Introduction: Taxation in Times of Uncertainty in Latin America

    Atria, Jorge (et al.)

    Pages 1-28

    Preview Buy Chapter 30,19 €
  • Debtor Coalitions and Weak Tax Institutions in Latin America: Insights from Argentina and Brazil

    Saylor, Ryan

    Pages 31-56

    Preview Buy Chapter 30,19 €
  • State Capacity and Development: Federalism and Tax in Brazil

    Schneider, Aaron

    Pages 57-85

    Preview Buy Chapter 30,19 €
  • Global Uncertainty in the Evolution of Latin American Income Taxes

    Biehl, Andrés (et al.)

    Pages 89-122

    Preview Buy Chapter 30,19 €
  • International Insertion, Volatility and Fiscal Resources in Countries Specialized in Extractive Industries: Between a Rock and a Hard Place?

    Sabaini, Juan Carlos Gómez (et al.)

    Pages 123-158

    Preview Buy Chapter 30,19 €

Buy this book

eBook 95,19 €
price for Spain (gross)
  • ISBN 978-3-319-60119-9
  • Digitally watermarked, DRM-free
  • Included format: EPUB, PDF
  • ebooks can be used on all reading devices
  • Immediate eBook download after purchase
Hardcover 119,59 €
price for Spain (gross)
  • ISBN 978-3-319-60118-2
  • Free shipping for individuals worldwide
  • Usually dispatched within 3 to 5 business days.
  • The final prices may differ from the prices shown due to specifics of VAT rules
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Bibliographic Information

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
Copyright
2018
Publisher
Palgrave Macmillan
Copyright Holder
The Editor(s) (if applicable) and The Author(s)
eBook ISBN
978-3-319-60119-9
DOI
10.1007/978-3-319-60119-9
Hardcover ISBN
978-3-319-60118-2
Edition Number
1
Number of Pages
XVII, 269
Number of Illustrations and Tables
4 b/w illustrations, 5 illustrations in colour
Topics