Rethinking Taxation in Latin America Reform and Challenges in Times of Uncertainty /

• Corporate Author: SpringerLink (Online service)
• Other Authors: Atria, Jorge (Editor, http://id.loc.gov/vocabulary/relators/edt), Groll, Constantin (Editor, http://id.loc.gov/vocabulary/relators/edt), Valdés, Maria Fernanda (Editor, http://id.loc.gov/vocabulary/relators/edt)
• Format: Electronic eBook
• Language: English
• Published: Cham : Springer International Publishing : Imprint: Palgrave Macmillan, 2018.
• Edition: 1st ed. 2018.
• Series: Latin American Political Economy
• Subjects: Latin America-Politics and government.; Public policy.; Public finance.; Political economy.; Economic policy.; Economic development.; Latin American Politics.; Public Policy.; Financial Law/Fiscal Law.; International Political Economy.; Economic Policy.; Development Studies.

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 Eber...

Table of Contents:

• 1. Introduction: Taxation in Times of Uncertainty in Latin America
• 2. Debtor Coalitions and Weak Tax Institutions in Latin America: Insights from Argentina and Brazil
• 3. State Capacity and Development: Federalism and Tax in Brazil
• 4. Global Uncertainty in the Evolution of Latin American Income Taxes
• 5. International Insertion, Volatility and Fiscal Resources in Countries Specialized in Extractive Industries: Between A Rock and A Hard Place?
• 6. Gender Bias of Regressive Taxation in Latin America: Overview and Exploration of the Argentinean Case
• 7. Business Groups, Tax Efficiency, and Regressivity in Colombia
• 8. Tax Incentives in Latin America: The Case of Guatemala
• 9. Latin American Taxation from A New Perspective: Contributions from the Relational, Historical and Transnational Dimensions.