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

Bibliographic Details
Corporate Author: SpringerLink (Online service)
Other Authors: Atria, Jorge (Editor), Groll, Constantin (Editor), Valdés, Maria Fernanda (Editor)
Summary:XVII, 269 p. 9 illus., 5 illus. in color.
text
Language:English
Published: Cham : Springer International Publishing : Imprint: Palgrave Macmillan, 2018.
Edition:1st ed. 2018.
Series:Latin American Political Economy,
Subjects:
Online Access:https://doi.org/10.1007/978-3-319-60119-9
Format: Electronic eBook
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.