Titlebook: Rethinking Taxation in Latin America; Reform and Challenge Jorge Atria,Constantin Groll,Maria Fernanda Valdés Book 2018 The Editor(s) (if a

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Introduction: Taxation in Times of Uncertainty in Latin America, and transnational dimensions of taxation presented in this chapter enable us to explore the social, political, and economic embeddedness of taxation. This perspective is of great importance as tax regimes face significant changes caused by a new moment of uncertainty in the region. Decreasing econo

柳樹；枯黃

招待

階層

Global Uncertainty in the Evolution of Latin American Income Taxesheavily dependent on the export of natural resources in Latin America. Falling prices and deep-seated uncertainty both created the opportunity to enact income taxes and undermined their evolution, setting a pattern for subsequent decades. Income taxation was introduced to offset falling revenue, but

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International Insertion, Volatility and Fiscal Resources in Countries Specialized in Extractive Induarticularly of concern in countries where production is highly concentrated in non-renewable natural resource revenues. Through a transnational perspective, this chapter discusses how tax systems in the region are partly determined by the mode of international insertion and, given that the effect of

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pacifist

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Latin American Taxation from a New Perspective: Contributions from the Relational, Historical, and Tational, transnational, and historical dimensions of taxation, can influence our understanding not only by overcoming a traditional division of disciplines dealing with the topic of taxation, and the limitation that this implies for giving concrete policy advice, but more specifically by shedding ne

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