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The book introduces a novel approach to international taxation through the lens of heterodox economic and social theories, in particular Marxism.The book argues that the radical reorganization of the international tax system that has been underway for the last few decades is a response to changes in the global structure of capitalism.
List of contents
1. Introduction
2. Epistemological and methodological basis
3. Theoretical framework
4. Taxation
5. Capitalism and space
6. Taxation and space: Hypotheses and theoretical discussion
7. Historical reconstruction of taxation and space
8. Taxation and space :Historical reconstruction (cont.)
9. Regulatory and statistical evidence
10. Special international taxation modalities: Transfer pricing, consumption taxes, Pillar I, and the global minimum tax
11. The superstructures of international taxation: State, legal, and ideological structures
12. International taxation, public debt, and public spending
13. Is another global taxation structure possible?
Index
About the author
Andrés Blanco holds a Law and Social Sciences degree from the Universidad de la República, Uruguay (UDELAR). He teaches both undergraduate and graduate courses at UDELAR's School of Law and School of Economic Sciences and is full professor and chair of UDELAR's Public Finance Institute. He has published several books (in Spanish), including
El Impuesto al Valor Agregado, Tributos y precios públicos, and
Estudios críticos sobre finanzas públicas, as well as articles in English and Spanish in peer-reviewed journals.
Summary
The book introduces a novel approach to international taxation through the lens of heterodox economic and social theories, in particular Marxism.The book argues that the radical reorganization of the international tax system that has been underway for the last few decades is a response to changes in the global structure of capitalism.
