The COES researcher Jorge Atria together with Constantin Groll (FU-Berlin) and Maria Fernanda Valdes (FES Colombia) is going to edit a new Book called: “Latin America in times of uncertainty: new perspectives on taxation”, to be published in Palgrave Macmillan. The editors are inviting submissions to contribute with book chapters until the 19th of September.
The book attempts to examine current tax debates and to give an alternative for the research of taxation by bringing together three dimensions -historical, relational, and transnational- and focusing the specific characteristics of regional tax systems.
As in particular Latin American countries are facing a moment of political and social uncertainty, it is necessary to explore how some regional characteristics influence tax performance, calling for explanations which take into account economic, political, cultural and social factors.
Chapters may be based on a single case or comparative case analysis, and focus a specific topic related to taxation (elites, personal income, natural resource taxation, evasion, etc.) However, proposals should take the following two preconditions into account:
- The analysis should refer or make use of, at least, one of the three dimensions of ‘the new perspective of taxation’ (historical approach, transnational aspects, relational concept of taxation) developed above.
- At the same time, each chapter should link its analysis and results with the consequences (reflections or potential effects) regarding the current moment of uncertainty. The idea here is to show to what extent the inclusion of these “new dimensions of taxation” lead to a better understanding of actual tax debates and specific characteristics of regional tax systems.
Chapters should not exceed 10.000 characters and include an abstract of max. 200 words. Chapter proposals should be written in English. For pre-selection chapter abstracts should be sent to the editors no later than September the 19th 2016
Maria Fernanda Valdes / FESCol – firstname.lastname@example.org
For more information about Chapter contributions, look here: Call for Chapters