Maria Fernanda Rollo; Maria Manuela Tavares Ribeiro Peter Lang AG, Internationaler Verlag der Wissenschaften (2014) Saatavuus: Hankintapalvelu Pehmeäkantinen kirja
Maria Fernanda Menna Barreto; Ana Paula Maran; Denise Carpena Co João Ricardo Masuero LAP Lambert Academic Publishing (2018) Saatavuus: Tilaustuote Pehmeäkantinen kirja
Palgrave Macmillan Sivumäärä: 269 sivua Asu: Kovakantinen kirja Julkaisuvuosi: 2017, 29.12.2017 (lisätietoa) Kieli: Englanti
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.