Rethinking Taxation in Latin America: Reform and Challenges in Times of Uncertainty

Rethinking Taxation in Latin America: Reform and Challenges in Times of Uncertainty

Hardcover(1st ed. 2018)

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Product Details

ISBN-13: 9783319601182
Publisher: Springer International Publishing
Publication date: 11/24/2017
Series: Latin American Political Economy
Edition description: 1st ed. 2018
Pages: 269
Product dimensions: 5.83(w) x 8.27(h) x (d)

About the Author


Jorge Atria is Researcher at Pontificia Universidad Católica de Chile and Adjunct Researcher at Centre for Social Conflict and Cohesion Studies (COES), Chile.



Constantin Groll is Researcher at Freie Universität Berlin, Germany.


Maria Fernanda Valdés is a program coordinator for the Friedrich Ebert Stiftung in Bogotá, Colombia.

Table of Contents



1. Introduction: Taxation in Times of Uncertainty in Latin America

Jorge Atria, Constantin Groll, and Maria Fernanda Valdés



Part I: Historical Dimension of Taxation


2. Debtor Coalitions and Weak Tax Institutions in Latin America: Insights from Argentina and Brazil
Ryan Saylor



3. State Capacity and Development: Federalism and Tax in Brazil
Aaron Schneider



Part II: Transnational Dimension of Taxation


4. Global Uncertainty in the Evolution of Latin American Income Taxes
Andrés 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 Morán



Part III: Relational Dimension of Taxation


6. Gender Bias of Regressive Taxation in Latin America: Overview and Exploration of the Argentinean Case
Corina Rodríguez Enríquez and Nicolás Águila


7. Business Groups, Tax Efficiency, and Regressivity in Colombia
Nestor Castañeda



8. Tax Incentives in Latin America: The Case of Guatemala

Mauricio Garita


9. Latin American Taxation from A New Perspective: Contributions from the Relational, Historical and Transnational Dimensions
Jorge Atria, Constantin Groll, and María Fernanda Valdés

What People are Saying About This

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)

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