This study of taxation in Latin America takes a novel approach to the subject, using a framework that posits three dimensions for studying taxes - historical, relational, and transnational. The book argues that: first, taxation should be understood as a relational concept and tax systems as a...

What do the wealthiest groups in society think about tax payment? What is their view of the role of the state? How do these perceptions influence the ways in which the government collects taxes and provides social spending? This paper addresses these questions focusing on the case of Chile....