Rethinking Taxation in Latin America PDF Download
Are you looking for read ebook online? Search for your book and save it on your Kindle device, PC, phones or tablets. Download Rethinking Taxation in Latin America PDF full book. Access full book title Rethinking Taxation in Latin America by Jorge Atria. Download full books in PDF and EPUB format.
Author: Jorge Atria
Publisher: Springer
ISBN: 3319601199
Category : Political Science
Languages : en
Pages : 279
Get Book Here
Book Description
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.
Author: Jorge Atria
Publisher: Springer
ISBN: 3319601199
Category : Political Science
Languages : en
Pages : 279
Get Book Here
Book Description
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.
Author: Philip Fehling
Publisher: Taylor & Francis
ISBN: 1000880893
Category : Business & Economics
Languages : en
Pages : 239
Get Book Here
Book Description
Taxation and Inequality in Latin America takes a heterodox political economy approach, focusing on Latin America, where current problems of taxation have existed for a century and great wealth contrasts with abject poverty. The book analyzes the relation of natural resource wealth, allocational politics and the limited role of taxation for redistribution, and progressive resource mobilization. By drawing on the political economy of tax regimes, the book considers the specific conditions of taxation in Latin America, which apply to a large part of the Global South and more than 100 countries specializing in the extraction and export of raw materials. This book will cover: taxation and the dominance of raw material export sectors; taxation and allocational politics; new perspectives on political economy and tax regimes. Scholars and advanced students of political economy, political science, development studies, and fiscal sociology will find several key issues in tax research from a novel angle. The book provides an analytical orientation that relates central questions of taxation to patterns of regional political economy, thereby opening up the debate with tax scholars from other world regions of the Global South.
Author: Gustavo Flores-Macias
Publisher: Cambridge University Press
ISBN: 1108474578
Category : Political Science
Languages : en
Pages : 285
Get Book Here
Book Description
Offers a comprehensive, region-wide analysis of the politics of taxation in Latin America to make reforms politically palatable and sustainable.
Author: Tasha Fairfield
Publisher: Cambridge University Press
ISBN: 1107088372
Category : Business & Economics
Languages : en
Pages : 365
Get Book Here
Book Description
This book identifies sources of power that help business and economic elites influence policy decisions.
Author: Luigi Bernardi
Publisher: Routledge
ISBN: 1134068077
Category : Business & Economics
Languages : en
Pages : 364
Get Book Here
Book Description
This book provides a comprehensive analysis of tax systems and tax reforms in a number of Latin American countries since the early 1990‘s, including Argentina and Brazil, Costa Rica and Mexico, Paraguay, Colombia, Chile and Uruguay. The authors present and discuss tax systems from a broad quantitative and historical perspective and describe the mai
Author: Mr.Parthasarathi Shome
Publisher: International Monetary Fund
ISBN: 1451843720
Category : Business & Economics
Languages : en
Pages : 34
Get Book Here
Book Description
From the mid-1980s to early 1990s, Latin American tax policy provided rich lessons for other reforming countries. Meaningful innovations led also to perceptible revenue gains. Later in the 1990s, tax policies began to drift. Shining examples of fundamental reform seemed to lose their luster. Revenue in terms of GDP also stagnated, partly reflecting over-reliance on consumption taxes and neglect of taxable capacity on incomes. The stagnation has been exacerbated by excessively simplified administrative practices. Based on these developments and on the limited taxability of internationally mobile capital, the paper anticipates a likely tax structure for the new century.
Author: Giorgio Brosio
Publisher: International Monetary Fund
ISBN:
Category : Business & Economics
Languages : en
Pages : 32
Get Book Here
Book Description
A weakness of decentralization and overall tax reforms in Latin America is the lack of attention to adequate taxation at the subnational government. A reliance on shared taxes with extensive earmarking leads to weak subnational accountability and soft budget constraints. The paper explores the options for expanding subnational taxation in Latin America. A range of subnational tax instruments might be considered, but interactions between new tax assignments and the system of transfers is important from a political economy perspective.
Author: Alberto Barreix
Publisher:
ISBN:
Category : Development
Languages : en
Pages :
Get Book Here
Book Description
Abstract: This study documents the process through which standard tax reliefs and tax allowances reduce the taxable base of the Personal Income Tax (PIT) in Latin American countries by using the models developed in Taxing Wages in Latin America and the Caribbean 2016. The theoretical estimations on the personal income tax are complemented with data from the tax administrations. The study finds that the PIT is progressive, but only paid by a small proportion of formal high-wage earning individuals. On average, more than 80% of the PIT is paid by the richest ten per cent of the population but at average effective rates below the region's average statutory minimum tax schedule rate. The combination of these factors results in the PIT having a scant revenue-raising capacity and a meagre impact on income redistribution
Author: Ricardo Martner
Publisher: Santiago, Chile : Naciones Unidas
ISBN:
Category : Political Science
Languages : en
Pages : 48
Get Book Here
Book Description
Author: Paola Profeta
Publisher: Edward Elgar Publishing
ISBN:
Category : Business & Economics
Languages : en
Pages : 216
Get Book Here
Book Description
In this book, the authors compare the tax systems in Asia, Latin America and the new EU member countries to investigate the political economy of taxation. They discuss how political institutions influence tax burdens and tax structures.
