From the Publisher
“This book provides major inputs to a highly relevant debate: Will Latin American societies be able to construct the tax systems they require? The contributions gathered here offer a fresh look at the topic by addressing its relational, historical and transnational dimensions in a coherent manner. An inspiring read.” (Christian von Haldenwang, German Development Institute, Bonn)
“This book makes an outstanding contribution to both our understanding of Latin American political economy and to the more general discussion on state capacity. It succeeds in the rare feat of coming both within the region and of Latin American challenges as a whole. It also takes historical context seriously and demonstrates that while some patterns are long term, changes are possible. It serves as a great introduction in to the history of the Latin American state and as an important contribution to the comparative literature on taxation. ” (Miguel Angel Centeno, Princeton University)
“Atria, Groll and Valdez place Latin American taxation systems at the center of historical, relational and transnational dimensions, and, by doing so, the book clearly shows that taxation is central not only to the understanding of the contemporary state-society relationships in the continent, but to the kind of policies needed to make Latin American societies more effective economically and more socially just. Policy makers and scholars alike will benefit from the variety of the case studies included. This book is an exciting addition to the study of the political economy of taxation in general and of Latin America in particular.” (Carmenza Gallo, Queens College and Graduate Center, City University of New York, USA)
“Taxation is the crucial tool for modern societies to provide infrastructure, education, social protection, and ensure that the fruits of economic growth are equitably distributed. These remain great challenges in Latin American countries. I recommend the essays in this book, which provide historical, transnational, and political economic perspectives to help rethink taxation in Latin America.” (Emmanuel Saez, Economics, University of California, Berkeley, USA)
