Rethinking taxation in Latin America : reform and challenges in times of uncertainty /: reform and challenges in times of uncertainty. (2017)

• Record Type: Book
• Further Information: Note: Edited by Jorge Atria, Constantin Groll, Maria Fernanda Valdés.
• Editors: Atria, Jorge; Groll, Constantin; Valdés Valencia, María Fernanda
• Contents: 1. Introduction: Taxation in Times of Uncertainty in Latin AmericaJorge Atria, Constantin Groll, and Maria Fernanda ValdésPart I: Historical Dimension of Taxation2. Debtor Coalitions and Weak Tax Institutions in Latin America: Insights from Argentina and BrazilRyan Saylor3. State Capacity and Development: Federalism and Tax in BrazilAaron SchneiderPart II: Transnational Dimension of Taxation4. Global Uncertainty in the Evolution of Latin American Income TaxesAndrés Biehl and José Tomás Labarca 5. 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, and Dalmiro MoránPart III: Relational Dimension of Taxation6. Gender Bias of Regressive Taxation in Latin America: Overview and Exploration of the Argentinean CaseCorina Rodríguez Enríquez and Nicolás Águila7. Business Groups, Tax Efficiency, and Regressivity in ColombiaNestor Castañeda8. Tax Incentives in Latin America: The Case of GuatemalaMauricio Garita9. Latin American Taxation from A New Perspective: Contributions from the Relational, Historical and Transnational DimensionsJorge Atria, Constantin Groll, and María Fernanda Valdés.
• Publisher Details: Basingstoke, Hampshire : Palgrave Macmillan
• Publication Date: 2017
• Extent: 1 online resource, illustrations (black and white, and colour)
• Subjects: 336.20098; Taxation -- Latin America; Latin America -- Economic policy
• Languages: English
• ISBNs: 9783319601199
• Related ISBNs: 9783319601182
• Notes: Note: Description based on CIP data; resource not viewed.
• Access Rights: Legal Deposit; Only available on premises controlled by the deposit library and to one user at any one time; The Legal Deposit Libraries (Non-Print Works) Regulations (UK).
• Access Usage: Restricted: Printing from this resource is governed by The Legal Deposit Libraries (Non-Print Works) Regulations (UK) and UK copyright law currently in force.