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The Accountant as a Means to Corporate Tax Compliance: Evidence from a Randomized Field Experiment in Ecuador 会计作为企业纳税合规的手段:来自厄瓜多尔随机田野实验的证据
IF 0.8 3区 社会学
Latin American Research Review Pub Date : 2022-11-02 DOI: 10.1017/lar.2022.90
J. Ramírez-Álvarez
{"title":"The Accountant as a Means to Corporate Tax Compliance: Evidence from a Randomized Field Experiment in Ecuador","authors":"J. Ramírez-Álvarez","doi":"10.1017/lar.2022.90","DOIUrl":"https://doi.org/10.1017/lar.2022.90","url":null,"abstract":"Abstract Tax evasion can be considered as a systemic fraud in which different parties such as taxpayers, lawyers, banks, and multinational entities interact. Here, accountants are key agents owing to their legal liability in tax reporting and their knowledge on accounting rules. The present study analyzes the role that accountants play in firms tax evasion by presenting evidence from a randomized field experiment carried out with microenterprises in Ecuador’s tax system in early 2016. The article evaluates to what extent a notification of accountants is more effective in increasing tax reporting than a notification of taxpayers, through five different treatments. The results show that simultaneous persuasive notifications of both accountants and taxpayers were the unique treatment that significantly increased firms’ declared income tax. Furthermore, it was shown that penalty notifications of accountants, rather than taxpayers only, were the most significant treatment at reducing revenue underreporting.","PeriodicalId":47316,"journal":{"name":"Latin American Research Review","volume":"58 1","pages":"69 - 89"},"PeriodicalIF":0.8,"publicationDate":"2022-11-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47001000","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"社会学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 2
Braiding Public Health and Human Rights: AIDS, Activism, and International Agencies in Brazil, 1987–1996 编织公共卫生与人权：艾滋病、激进主义和巴西的国际机构，1987–1996
IF 0.8 3区 社会学
Latin American Research Review Pub Date : 2022-11-02 DOI: 10.1017/lar.2022.99
Marcos Cueto, G. Lopes
{"title":"Braiding Public Health and Human Rights: AIDS, Activism, and International Agencies in Brazil, 1987–1996","authors":"Marcos Cueto, G. Lopes","doi":"10.1017/lar.2022.99","DOIUrl":"https://doi.org/10.1017/lar.2022.99","url":null,"abstract":"Abstract This article examines the emergence of a synergy that allowed the early development of what was once considered the best anti-AIDS program in the developing world. Initial responses to AIDS in Brazil during the 1980s and early 1990s were marked by a confrontation between activists concerned with human rights, and a government focusing on biomedical management of the epidemic. After 1992, activists, medical researchers, government officials, international donors like the Ford Foundation, health officers, and multilateral agencies like the World Bank were galvanized to cooperate. This was a complex process of braiding knowledge and practices related to activism, science, public health, governance and philanthropy in which each constituency maintained its independence. The result was a complex, holistic, and nuanced AIDS program. The process helped bridge the gap between knowledge and advocacy, generated public awareness, and was instrumental to reducing AIDS mortality developing local human resources and comprehensive policies.","PeriodicalId":47316,"journal":{"name":"Latin American Research Review","volume":"58 1","pages":"144 - 160"},"PeriodicalIF":0.8,"publicationDate":"2022-11-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47468917","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"社会学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 4
Introduction 介绍
IF 0.8 3区 社会学
Latin American Research Review Pub Date : 2022-10-28 DOI: 10.1017/s0023879100033860
L. Randall
{"title":"Introduction","authors":"L. Randall","doi":"10.1017/s0023879100033860","DOIUrl":"https://doi.org/10.1017/s0023879100033860","url":null,"abstract":"The “energy crisis” has often been advanced as the most important explanation of many Latin American nations' economic and political behavior during the 1960s and 1970s. Low oil prices led Venezuela to join in founding OPEC in 1960 and to take an active role in reaching its decisions. The fear of an oil embargo in 1973–74 forced Brazil to shift to a pro-Arab foreign policy. The increased oil prices of the past decade permitted, but did not ensure, rapid growth of Latin American oil producers, and are associated with massive increases in foreign borrowing and the search for new energy sources by both oil consuming and producing nations. The expenditure of increasing shares of national income on energy production and distribution influences life styles by leaving fewer resources for other activities, and will continue to do so at least until substitutes for current energy sources become available at attractive prices.","PeriodicalId":47316,"journal":{"name":"Latin American Research Review","volume":" ","pages":""},"PeriodicalIF":0.8,"publicationDate":"2022-10-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48342070","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"社会学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Listening in/to Literature 听文学
IF 0.8 3区 社会学
Latin American Research Review Pub Date : 2022-10-28 DOI: 10.1017/lar.2022.91
Tamara L. Mitchell
{"title":"Listening in/to Literature","authors":"Tamara L. Mitchell","doi":"10.1017/lar.2022.91","DOIUrl":"https://doi.org/10.1017/lar.2022.91","url":null,"abstract":"This essay reviews the following works: Tropical Riffs: Latin America and the Politics of Jazz. By Jason Borge. Durham, NC: Duke University Press, 2018. Pp. 266. $26.95 paperback. ISBN: 9780822369905. The Cry of the Senses: Listening to Latinx and Caribbean Poetics. By Ren Ellis Neyra. Durham, NC: Duke University Press, 2020. Pp. xvii + 222. $25.95 paperback. ISBN: 9781478011170. Hearing Voices: Aurality and New Spanish Sound Culture in Sor Juana Inés de la Cruz. By Sarah Finley. Lincoln: University of Nebraska Press, 2019. Pp. 252. $60.00 hardcover. ISBN: 9781496211798. Writing by Ear: Clarice Lispector and the Aural Novel. By Marília Librandi. Toronto: University of Toronto Press, 2018. Pp. xxi + 214. $88.00 hardcover. ISBN: 9781487502140. The Senses of Democracy: Perception, Politics, and Culture in Latin America. By Francine R. Masiello. Austin: University of Texas Press, 2018. Pp. 326. $25.95 paperback. ISBN: 9781477315040. Sonar: Navegación/localización del sonido en las prácticas artísticas del siglo XX. By Luz María Sánchez Cardona. Mexico City: Universidad Autónoma Metropolitana; Juan Pablos Editor, 2018. Pp. 171. $34.99 paperback. ISBN: 9786072815469.","PeriodicalId":47316,"journal":{"name":"Latin American Research Review","volume":"58 1","pages":"215 - 225"},"PeriodicalIF":0.8,"publicationDate":"2022-10-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42126902","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"社会学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
From Mesoamerican History to the History of Mexican Archaeology 从中美洲历史到墨西哥考古历史
IF 0.8 3区 社会学
Latin American Research Review Pub Date : 2022-10-21 DOI: 10.1017/lar.2022.88
Sam Holley-Kline
{"title":"From Mesoamerican History to the History of Mexican Archaeology","authors":"Sam Holley-Kline","doi":"10.1017/lar.2022.88","DOIUrl":"https://doi.org/10.1017/lar.2022.88","url":null,"abstract":"This essay reviews the following works:\u0000 The Alchemy of Conquest: Science, Religion, and the Secrets of the New World. By Ralph Bauer. Charlottesville: University of Virginia Press, 2019. Pp. 670. $79.50 hardcover. ISBN: 9780813942544.\u0000 On the Lips of Others: Moteuczoma’s Fame in Aztec Monuments and Rituals. By Patrick Thomas Hajovsky. Austin: University of Texas Press, 2015. Pp. vii + 194. $45.00 paperback. ISBN: 9781477307243.\u0000 Time and the Ancestors: Aztec and Mixtec Ritual Art. By Maarten Jansen and Gabina Aurora Pérez Jiménez. Leiden: Brill, 2017. Pp. ix + 615. $182.54 hardcover. ISBN: 9789004340510.\u0000 En busca del alma nacional: La arqueología y la construcción del origen de la historia nacional en México (1867–1942). By Haydeé López Hernández. Ciudad de México: Instituto Nacional de Antropología e Historia, 2018. Pp. 389. $44.99. paperback. ISBN: 9786075391120.\u0000 The Value of Things: Prehistoric to Contemporary Commodities in the Maya Region. Edited by Jennifer P. Mathews and Thomas H. Guderjan. Tucson: University of Arizona Press, 2017. Pp. iii + 309. $65.00 hardcover. ISBN: 9780816533527.\u0000 In the Lands of Fire and Sun: Resistance and Accommodation in the Huichol Sierra, 1723–1930. By Michele McArdle Stephens. Lincoln: University of Nebraska Press, 2018. Pp. ix + 177. $50.00 hardcover. ISBN: 9780803288584.\u0000 Género, ciencia y política: Voces, vidas y miradas de la arqueología mexicana. By Apen Ruiz Martínez. Ciudad de México: Instituto Nacional de Antropología e Historia, 2016. Pp. 251. Paperback. ISBN: 9786074847970.\u0000 The Fifteenth Month: Aztec History in the Rituals of Panquetzaliztli. By John F. Schwaller. Norman: University of Oklahoma Press, 2019. Pp. ix + 264. $39.95 hardcover. ISBN: 9780806162768.","PeriodicalId":47316,"journal":{"name":"Latin American Research Review","volume":" ","pages":""},"PeriodicalIF":0.8,"publicationDate":"2022-10-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48283259","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"社会学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
The US-Mexico War, la Frontera, and Their Afterlives 美墨战争、边境战争和他们的来生
IF 0.8 3区 社会学
Latin American Research Review Pub Date : 2022-10-21 DOI: 10.1017/lar.2022.78
M. C. Sánchez
{"title":"The US-Mexico War, la Frontera, and Their Afterlives","authors":"M. C. Sánchez","doi":"10.1017/lar.2022.78","DOIUrl":"https://doi.org/10.1017/lar.2022.78","url":null,"abstract":"This essay reviews the following works:\u0000 North American Borders in Comparative Perspective. Edited by Guadalupe Correa-Cabrera and Victor Konrad. Tucson: University of Arizona Press, 2020. Pp. xiv, 408. $40.00 paperback. ISBN: 9780816539529.\u0000 Fencing In Democracy: Border Walls, Necrocitizenship, and the Security State. By Miguel Díaz-Barriga and Margaret E. Dorsey. Durham, NC: Duke University Press, 2020. Pp. ix, 178. $24.95 paperback. ISBN: 9781478006930.\u0000 Border Optics: Surveillance Cultures on the US-Mexico Frontier. By Camilla Fojas. New York: New York University Press, 2021. Pp. 208. $28.00 paperback. ISBN: 9781479807017.\u0000 The Dead March: A History of the Mexican-American War. By Peter Guardino. Cambridge, MA: Harvard University Press, 2017. Pp. 502. $39.95 hardcover. ISBN: 9780674972346.\u0000 Illusions of Empire: The Civil War and Reconstruction in the U.S.-Mexico Borderlands. By William S. Kiser. Philadelphia: University of Pennsylvania Press, 2022. Pp. 262. $55.00 hardcover. ISBN: 9780812253511.\u0000 The Latino Continuum and the Nineteenth-Century Americas: Literature, Translation, and Historiography. By Carmen E. Lamas. Oxford: Oxford University Press, 2021. Pp. ix, 277. $80.00 hardcover. ISBN: 9780198871484.\u0000 Bad Mexicans: Race, Empire, and Revolution in the Borderlands. By Kelly Lytle Hernández. New York: W. W. Norton and Company, 2022. Pp. 384. $30.00 hardcover. ISBN: 9781324004370.\u0000 Border Citizens: The Making of Indians, Mexicans, and Anglos in Arizona. By Eric V. Meeks. Revised edition. Austin: University of Texas Press, 2020. Pp. xi, 368. $32.95 paperback. ISBN: 9781477319659.\u0000 Refugiados climáticos: Un gran reto del siglo XXI. By Miguel Pajares. Barcelona: Rayo Verde Editorial, 2020. Pp. 280. $33.00 paperback. ISBN: 9788417925345.","PeriodicalId":47316,"journal":{"name":"Latin American Research Review","volume":" ","pages":""},"PeriodicalIF":0.8,"publicationDate":"2022-10-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45576023","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"社会学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Migrations and Revolutions in Brazil over Two Centuries 两个世纪以来巴西的移民和革命
IF 0.8 3区 社会学
Latin American Research Review Pub Date : 2022-10-18 DOI: 10.1017/lar.2022.84
M. Eakin
{"title":"Migrations and Revolutions in Brazil over Two Centuries","authors":"M. Eakin","doi":"10.1017/lar.2022.84","DOIUrl":"https://doi.org/10.1017/lar.2022.84","url":null,"abstract":"This essay reviews the following works: Before the Flood: The Itaipu Dam and the Visibility of Rural Brazil. By Jacob Blanc. Durham, NC: Duke University Press, 2019. Pp. 320. $27.95 paperback. ISBN: 9781478004899. For Land and Liberty: Black Struggles in Rural Brazil. By Merle L. Bowen. Cambridge: Cambridge University Press, 2021. Pp. xxii + 248. $99.99 hardcover. ISBN: 9781108832359. Agriculture and Industry in Brazil: Innovation and Competitiveness. By Albert Fishlow and José Eustáquio Ribeiro Vieira Filho. New York: Columbia University Press, 2020. Pp. xiv + 244. $70.00 hardcover. ISBN: 9780231549523. Migration and the Making of Industrial São Paulo. By Paulo Fontes. Foreword by Barbara Weinstein. Translated from the Portuguese by Ned Sublette. Durham, NC: Duke University Press, 2016. Pp. xvi + 280. $27.95 paperback. ISBN: 9780822361343. An Economic and Demographic History of São Paulo 1850–1950. By Francisco Vidal Luna and Herbert S. Klein. Stanford, CA: Stanford University Press, 2018. Pp. xxviii + 448. $75.00 hardcover. ISBN: 9781503602007. Brazil’s Long Revolution: Radical Achievements of the Landless Workers Movement. By Anthony Pahnke. Tucson: University of Arizona Press, 2018. Pp. xx + 274. $65.00 hardcover. ISBN: 9780816536030.","PeriodicalId":47316,"journal":{"name":"Latin American Research Review","volume":"58 1","pages":"490 - 499"},"PeriodicalIF":0.8,"publicationDate":"2022-10-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44443223","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"社会学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Gender, Power, and Female Revolutionaries 性别、权力和女性革命者
IF 0.8 3区 社会学
Latin American Research Review Pub Date : 2022-10-12 DOI: 10.1017/lar.2022.85
Emily C. Snyder
{"title":"Gender, Power, and Female Revolutionaries","authors":"Emily C. Snyder","doi":"10.1017/lar.2022.85","DOIUrl":"https://doi.org/10.1017/lar.2022.85","url":null,"abstract":"This essay reviews the following works: Women and the Cuban Insurrection: How Gender Shaped Castro’s Victory. By Lorraine Bayard de Volo. New York: Cambridge University Press, 2018. Pp. xi + 304. $25.99 paperback. ISBN: 9781316630846. Buenas al pleito: Mujeres en la rebelión de Sandino. By Alejandro Bendaña. Managua: Anamá Ediciones, 2019. Pp. 302. $25.00 paperback. ISBN: 9789992475652. Beatriz Allende: A Revolutionary Life in Cold War Latin America. By Tanya Harmer. Chapel Hill: University of North Carolina Press, 2020. Pp. x + 384. $34.95 hardcover. ISBN: 9781469654294. Laboring for the State: Women, Family, and Work in Revolutionary Cuba, 1959–1971. By Rachel Hynson. New York: Cambridge University Press, 2020. Pp. xvii + 332. $34.95 hardcover. ISBN: 9781107188679. Students of Revolution: Youth, Protest, and Coalition Building in Somoza-Era Nicaragua. By Claudia Rueda. Austin: University of Texas Press, 2019. Pp. xii + 304. $45.00 hardcover. ISBN: 9781477319307. Sandinistas: A Moral History. By Robert J. Sierakowski. Notre Dame, IN: University of Notre Dame Press, 2019. Pp. 356. $35.00 hardcover. ISBN: 9780268106898. Celia Sánchez Manduley: The Life and Legacy of a Cuban Revolutionary. By Tiffany A. Sippial. Chapel Hill: University of North Carolina Press, 2020. Pp. xxi + 288. $29.95 paperback. ISBN: 9781469654607. Revolution and Reaction: The Diffusion of Authoritarianism in Latin America. By Kurt Weyland. Cambridge: Cambridge University Press, 2019. Pp. x + 310. $34.99 paperback. ISBN: 9781108728836.","PeriodicalId":47316,"journal":{"name":"Latin American Research Review","volume":"58 1","pages":"694 - 705"},"PeriodicalIF":0.8,"publicationDate":"2022-10-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42474655","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"社会学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Agency and Nation-State Making in Latin American History 拉丁美洲历史上的机构和民族国家的形成
IF 0.8 3区 社会学
Latin American Research Review Pub Date : 2022-10-11 DOI: 10.1017/lar.2022.81
J. Mahoney
{"title":"Agency and Nation-State Making in Latin American History","authors":"J. Mahoney","doi":"10.1017/lar.2022.81","DOIUrl":"https://doi.org/10.1017/lar.2022.81","url":null,"abstract":"This essay reviews the following works: Bandits and Liberals, Rebels and Saints: Latin America since Independence. By Alan Knight. Lincoln: University of Nebraska Press, 2022. Pp. xvi + 423. $35.00 paperback. ISBN: 9781496229786. Latecomer State Formation: Political Geography and Capacity Failure in Latin America. By Sebastián Mazzuca. New Haven, CT: Yale University Press, 2021. Pp. xii + 448. $50.00 hardcover. ISBN: 9780300248951. Republics of Knowledge: Nations of the Future in Latin America. By Nicola Miller. Princeton, NJ: Princeton University Press, 2020. Pp. ix + 304. $42.00 hardcover. ISBN: 9780691176758. The Mexican Revolution’s Wake: The Making of a Political System, 1920–1929. By Sarah Osten. Cambridge: Cambridge University Press, 2020. Pp. xiv + 290. $29.99 paperback. ISBN: 9781108401289. Five Republics and One Tradition: A History of Constitutionalism in Chile, 1810–2020. By Pablo Ruiz-Tagle. Translated by Ana Luisa Goldsmith. Cambridge: Cambridge University Press, 2021. Pp. x + 314. $110.00 hardcover. ISBN: 9781108835312. Liberalism as Utopia: The Rise and Fall of Legal Rule in Post-colonial Mexico, 1820–1900. By Timo H. Schaefer. Cambridge: Cambridge University Press, 2019. Pp. x + 248. $29.99 paperback. ISBN: 9781316640784. A Woman, a Man, a Nation: Mariquita Sánchez, Juan Manuel de Rosas, and the Beginnings of Argentina. By Jeffrey M. Shumway. Albuquerque: University of New Mexico Press, 2019. Pp. xvii + 334. $34.95 paperback. ISBN: 9780826360908. Los juegos de la política: Las independencias hispanoamericanas frente a la contrarrevolución. By Marcela Ternavasio. Buenos Aires: Siglo XXI Editores, 2021. Pp. 264. Arg$1,720 paperback. ISBN: 9789878010809. A Life Together: Lucas Alamán and Mexico, 1792–1853. By Eric Van Young. New Haven, CT: Yale University Press, 2021. Pp. xii + 833. $50.00 hardcover. ISBN: 9780300233919.","PeriodicalId":47316,"journal":{"name":"Latin American Research Review","volume":"58 1","pages":"477 - 489"},"PeriodicalIF":0.8,"publicationDate":"2022-10-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46497307","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"社会学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
El pasado autoritario de la justicia transicional mexicana 墨西哥过渡时期司法的专制过去
IF 0.8 3区 社会学
Latin American Research Review Pub Date : 2022-10-04 DOI: 10.1017/lar.2022.67
Javier Treviño-Rangel
{"title":"El pasado autoritario de la justicia transicional mexicana","authors":"Javier Treviño-Rangel","doi":"10.1017/lar.2022.67","DOIUrl":"https://doi.org/10.1017/lar.2022.67","url":null,"abstract":"Resumen El tema de la justicia transicional mexicana, materializado a través de una Fiscalía Especial que funcionó entre 2001 y 2006, sigue siendo ignorado en la academia. La mayoría de los estudios existentes supone que la Fiscalía Especial fue creada para generar resultados que contribuirían a la consolidación de la democracia mexicana: particularmente, verdad y justicia. También señalan que esta institución fracasó, porque no obtuvo verdad ni justicia. No coinciden, sin embargo, sobre las razones detrás de dicho fracaso: falta de voluntad política, ausencia de personal capacitado, elaboración de estrategias jurídicas torpes. Este artículo se aleja de estas interpretaciones y rastrea la genealogía de la Fiscalía Especial. Para hacerlo, analiza críticamente el papel crucial que desempeñó en la justicia transicional la Comisión Nacional de los Derechos Humanos (CNDH), institución que hasta ahora ha sido ignorada en los estudios sobre el tema. El argumento que enmarca esta investigación es que, en México, la justicia transicional fue diseñada por la CNDH de tal manera que contribuyó a perpetuar la injusticia. Este artículo busca mostrar que no es que la Fiscalía Especial haya fracasado en la marcha, sino que desde su origen fue pensada para otorgar un indulto a los perpetradores de crímenes.","PeriodicalId":47316,"journal":{"name":"Latin American Research Review","volume":"58 1","pages":"631 - 648"},"PeriodicalIF":0.8,"publicationDate":"2022-10-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48883426","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"社会学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
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