International Review of Sociology
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.
Como citar: Atria, J. (2019). Legalism and creativity: tax non-compliance in the eyes of the economic elite, International Review of Sociology, DOI: 10.1080/03906701.2019.1532653