Abstract
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.
Keywords
- Latin American Tax
- Transnational Dimension
- Multidimensional Perspective
- Robust Tax
- Fiscal Pact
These keywords were added by machine and not by the authors. This process is experimental and the keywords may be updated as the learning algorithm improves.
Jorge Atria’s research for this chapter was supported by the Chilean Sciences and Technology National Council under the Grant number 3160705, and Centre for Social Conflict and Cohesion Studies (Conicyt/Fondap/15130009).
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Notes
- 1.
Several authors have developed a critique of contemporary political analysis focusing on these pitfalls. See for instance, Luna, Murillo, and Schrank (2014).
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Atria, J., Groll, C., Valdés, M.F. (2018). Latin American Taxation from a New Perspective: Contributions from the Relational, Historical, and Transnational Dimensions. In: Atria, J., Groll, C., Valdés, M. (eds) Rethinking Taxation in Latin America. Latin American Political Economy. Palgrave Macmillan, Cham. https://doi.org/10.1007/978-3-319-60119-9_9
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