Introduction: Taxation in Times of Uncertainty in Latin America
BOOK ABSTRACT: 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.
Atria, J., Groll, C. & Valdés, M. (2018). Introduction: Taxation in Times of Uncertainty in Latin America. En J. Atria, C. Groll & M. Valdés (Eds.), Rethinking Taxation in Latin America: Reforms and Challenges in Times of Uncertainty (pp. 1-28). Londres, Reino Unido: "International Political Economy Series", Palgrave Macmillan