Rethinking Taxation in Latin America

1. Introduction: Taxation in Times of Uncertainty in Latin America
Jorge Atria, Constantin Groll, 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, 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, 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, Nicolás Águila

7. Business Groups, Tax Efficiency, and Regressivity in Colombia
Néstor 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, Maria Fernanda Valdés

Nyckelord: Political Science and International Relations, Latin American Politics, Public Policy, Financial Law/Fiscal Law, International Political Economy, Political Economy/Economic Policy, Development Studies