CROLAR Vol. 6, No.1,

Latin American Public Finance and Taxes in the Digital Era

 

 

This issue of CROLAR - Latin American Public Finance and Taxes in the Digital Era - presents reviews of publications that offer alternative approaches to various topics related to public finances in Latin America. Many of these publications go beyond traditional economic approaches and apply new perspectives to understand the characteristics of the fiscal systems in the region and the challenges they face. This approach seems necessary if we consider that even after a decade of economic growth supported by the boom in commodity prices and the consequent increase in tax revenues, Latin American tax systems continue to face long-term challenges, such as high evasion and avoidance, volatile and weak tax bases, and regressive collection. Along with the recent economic contraction, this causes Latin American states to face strong budgetary constraints and state financing challenges in the near future. Paradoxically, this desert landscape of resources and theoretical proposals often coexists with abundant and fertile tax havens, which shelter resources to escape more demanding taxation.

The publications reviewed in this issue touch upon three different aspects of taxation: the relational, historical, and transnational dimensions of taxation... more

Constantin Groll and Jorge Atria & the CROLAR Editorial Team