Critical Reviews on Latin American Research - CROLAR



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

 


Vol 6, No 1 (2017): Latin American Public Finance and Taxes in the Digital Era

Table of Contents

Editorial

Editorial: Latin American Public Finance and Taxes in the Digital Era
 

Focus

State Building in Boom Times: Commodities and Coalitions in Latin America and Africa de Ryan Saylor (2014)
Emilia Seissus Ercilla
Samara Pascual Gomez
Reducing Inequality in Latin America: The Role of Tax Policy de María Fernanda Valdés (2016)
Andrés Castro Araújo
Tributación en sociedad. Impuestos y redistribución en el Chile del siglo XXI von Jorge Atria (Hg.) (2014)
Juan Esteban Zorzin
Fiscalidad Voluntaria y Responsabilidad Ciudadana de Peter Sloterdijk (2014)
Jorge Atria

Review Articles

Global and local approaches to tax justice in digital times
Constantin Groll

Special Section

Derecho y tributación en América Latina: entre problemas persistentes y nuevos desafíos. Entrevista con Francisco Saffie Gatica
 
La lucha por la justicia fiscal en América Latina y más allá. Entrevista con Jorge Coronado Marroquin
 

Current Debates

Reformas y desarrollo en Bolivia: Retos analíticos de evaluaciones empíricas
Marco Just Quiles

Complete Edition

Complete Edition CROLAR Vol. 6(1)