Rethinking Taxation in Latin America: Reform and Challenges in Times of Uncertainty (Latin American Political Economy)

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. 1: Introduction : Taxation In Times Of Uncertainty In Latin America / Atria, J. Groll, C. Valdés Valencia, M.f. ; P. 1-28. 2: Debtor Coalitions And Weak Tax Institutions In Latin America : Insights From Argentina And Brazil / Saylor, R. ; P. 31-56. 3: State Capacity And Development : Federalism And Tax In Brazil / Schneider, A. ; P. 57-85. 4: Global Uncertainty In The Evolution Of Latin American Income Taxes / Biehl, A. Labarca, J.t. ; P. 89-122. 5: International Insertion, Volatility And Fiscal Resources In Countries Specialized In Extractive Industries : Between A Rock And A Hard Place? / Gómez Sabaini, J.c. Kacef, O. Morán, D. ; P. 123-158. 6: Gender Bias Of Regressive Taxation In Latin America : Overview And Exploration Of The Argentinean Case / Rodríguez Enríquez, C. Águila, N. ; P. 161-185. 7: Business Groups, Tax Efficiency, And Regressivity In Colombia / Castañeda, N. ; P. 187-211. 8: Tax Incentives In Latin America : The Case Of Guatemala / Garita, M. ; P. 213-234. 9: Latin American Taxation From A New Perspective : Contributions From The Relational, Historical And Transnational Dimensions / Atria, J. Groll, C. Valdés Valencia, M.f. ; P. 235-258. Jorge Atria, Constantin Groll, Maria Fernanda Valdés, Editors. Includes Bibliographical References And Index. 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. 1: Introduction : Taxation In Times Of Uncertainty In Latin America / Atria, J. Groll, C. Valdés Valencia, M.f. ; P. 1-28. 2: Debtor Coalitions And Weak Tax Institutions In Latin America : Insights From Argentina And Brazil / Saylor, R. ; P. 31-56. 3: State Capacity And Development : Federalism And Tax In Brazil / Schneider, A. ; P. 57-85. 4: Global Uncertainty In The Evolution Of Latin American Income Taxes / Biehl, A. Labarca, J.t. ; P. 89-122. 5: International Insertion, Volatility And Fiscal Resources In Countries Specialized In Extractive Industries : Between A Rock And A Hard Place? / Gómez Sabaini, J.c. Kacef, O. Morán, D. ; P. 123-158. 6: Gender Bias Of Regressive Taxation In Latin America : Overview And Exploration Of The Argentinean Case / Rodríguez Enríquez, C. Águila, N. ; P. 161-185. 7: Business Groups, Tax Efficiency, And Regressivity In Colombia / Castañeda, N. ; P. 187-211. 8: Tax Incentives In Latin America : The Case Of Guatemala / Garita, M. ; P. 213-234. 9: Latin American Taxation From A New Perspective : Contributions From The Relational, Historical And Transnational Dimensions / Atria, J. Groll, C. Valdés Valencia, M.f. ; P. 235-258. Jorge Atria, Constantin Groll, Maria Fernanda Valdés, Editors. Includes Bibliographical References And Index. Front Matter ....Pages i-xvii Introduction: Taxation in Times of Uncertainty in Latin America (Jorge Atria, Constantin Groll, Maria Fernanda Valdés)....Pages 1-28 Front Matter ....Pages 29-29 Debtor Coalitions and Weak Tax Institutions in Latin America: Insights from Argentina and Brazil (Ryan Saylor)....Pages 31-56 State Capacity and Development: Federalism and Tax in Brazil (Aaron Schneider)....Pages 57-85 Front Matter ....Pages 87-87 Global Uncertainty in the Evolution of Latin American Income Taxes (Andrés Biehl, José Tomás Labarca)....Pages 89-122 International Insertion, Volatility and Fiscal Resources in Countries Specialized in Extractive Industries: Between a Rock and a Hard Place? (Juan Carlos Gómez Sabaini, Osvaldo Kacef, Dalmiro Morán)....Pages 123-158 Front Matter ....Pages 159-159 Gender Bias of Regressive Taxation in Latin America: Overview and Exploration of the Argentinean Case (Corina Rodríguez Enríquez, Nicolás Águila)....Pages 161-185 Business Groups, Tax Efficiency, and Regressivity in Colombia (Néstor Castañeda)....Pages 187-211 Tax Incentives in Latin America: The Case of Guatemala (Mauricio Garita)....Pages 213-234 Latin American Taxation from a New Perspective: Contributions from the Relational, Historical, and Transnational Dimensions (Jorge Atria, Constantin Groll, Maria Fernanda Valdés)....Pages 235-258 Back Matter ....Pages 259-269 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 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