International Taxation and Capitalism: A Heterodox Economics Perspective

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.

Andrés Blanco holds a Law and Social Sciences degree from 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.