Rethinking Taxation in Latin America
€ 119,90
Informação do Produto
| ISBN | 9783319601182 |
|---|---|
| Editora | Springer International Publishing AG |
| Número de páginas | 269 |
| Data de Publicação | 29/12/2017 |
| Preço (iva excl.) | € 113,11 |
| Imposto | € 6,79 |
| Preço (iva inc.) | € 119,90 |
| Disponibilidade | 1 unidade em armazém externo |
Descrição do Produto
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.