{"product_id":"rethinking-taxation-in-latin-america","title":"Rethinking Taxation in Latin America","description":"\u003cp\u003eThis 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.\u003c\/p\u003e\u003cul\u003e\n\u003cli\u003e\n\u003cb\u003eAuthor:\u003c\/b\u003e Jorge Atria, Constantin Groll, Maria Fernanda Valdés\u003c\/li\u003e\n\u003cli\u003e\n\u003cb\u003ePublisher:\u003c\/b\u003e Palgrave Macmillan\u003c\/li\u003e\n\u003cli\u003e\n\u003cb\u003ePublished:\u003c\/b\u003e 2017-12-29\u003c\/li\u003e\n\u003c\/ul\u003e","brand":"Palgrave Macmillan","offers":[{"title":"Default Title","offer_id":62811946877299,"sku":"9783319601182","price":200.0,"currency_code":"USD","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0987\/0812\/8115\/files\/content_be447e92-02b0-48d3-b629-e2f0473ae054.jpg?v=1778052695","url":"https:\/\/readaura.store\/products\/rethinking-taxation-in-latin-america","provider":"Read Aura","version":"1.0","type":"link"}