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Rethinking Taxation in Latin America

Reform and Challenges in Times of Uncertainty

  • Jorge Atria
  • Constantin Groll
  • Maria Fernanda Valdés

Part of the Latin American Political Economy book series (LAPE)

Table of contents

  1. Front Matter
    Pages i-xvii
  2. Jorge Atria, Constantin Groll, Maria Fernanda Valdés
    Pages 1-28
  3. Historical Dimension of Taxation

  4. Transnational Dimension of Taxation

    1. Front Matter
      Pages 87-87
    2. Andrés Biehl, José Tomás Labarca
      Pages 89-122
  5. Relational Dimension of Taxation

  6. Back Matter
    Pages 259-269

About this book

Introduction

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. ​

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.

Keywords

Tax regimes and fiscal policy in Latin America Latin American Income Taxes Debtor Coalitions and Weak Tax Institutions Gender bias of regressive taxation Tax Reforms Fiscal Policy

Editors and affiliations

  • Jorge Atria
    • 1
  • Constantin Groll
    • 2
  • Maria Fernanda Valdés
    • 3
  1. 1.Pontificia Universidad Católica de ChileMaculChile
  2. 2.Freie Universität BerlinBerlinGermany
  3. 3.Friedrich Ebert StiftungBogotaColombia

Bibliographic information