Latin American Taxation from a New Perspective: Contributions from the Relational, Historical, and Transnational Dimensions

  • Jorge Atria
  • Constantin Groll
  • Maria Fernanda Valdés
Part of the Latin American Political Economy book series (LAPE)


What are the implications of this book for the research on taxation in Latin America? This chapter highlights that a new perspective, based on the relational, 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 new light on several topics that are connected to taxation and highly relevant for Latin American development such as volatility, citizenship, elites, inequality, and fairness. In this chapter, it is shown that the new multidimensional perspective proposed is useful both to enrich our understanding of taxation as well as on the relation between taxation and these topics, and for ultimately assisting in the construction of concrete advices for policy action.


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Copyright information

© The Author(s) 2018

Authors and Affiliations

  • Jorge Atria
    • 1
  • Constantin Groll
    • 2
  • Maria Fernanda Valdés
    • 3
  1. 1.Pontificia Universidad Católica de Chile (Chile) & Centre for Social Conflict and Cohesion Studies (COES)SantiagoChile
  2. 2.Freie Universität BerlinBerlinGermany
  3. 3.Friedrich Ebert StiftungBogotáColombia

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