Contemporary state building : elite taxation and public safety in Latin America

著者

    • Flores-Macias, Gustavo

書誌事項

Contemporary state building : elite taxation and public safety in Latin America

Gustavo A. Flores-Macías

Cambridge University Press, 2022

  • : hbk

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注記

Includes bibliographical references (p. 177-200) and index

Summary: "In 2002, decades into the country's civil war, the Colombian government initiated elite-financed security taxes equivalent to an additional one percent of the country's gross domestic product (GDP)-a major achievement in a region notorious for stagnant tax-to-GDP ratios (Everest-Philips 2010).2 More surprising than the sharp increase in yearly tax revenue is that the government did so by extracting from the wealthiest taxpayers and that these taxpayers evsupported the tax. Charles Tilly (2009, xiii) observed that taxation, "constitutes the largest intervention of governments in their subjects' private life." Colombia's government not only generated this revenue, but did so from the best politically-connected echelon of society, a group that has historically been able to resist taxation (Atria 2015; Bogliaccini and Luna 2016; Centeno 1997; 2002; Fairfield 2015; Kurtz 2009; 2013; Saylor 2014; Soifer 2009; 2015; Schneider 2012)"-- Provided by publisher

内容説明・目次

内容説明

If economic elites are notorious for circumventing tax obligations, how can institutionally weak governments get the wealthy to shoulder a greater tax burden? This book studies the factors behind the adoption of elite taxes for public safety purposes. Contrary to prominent explanations in the literature on the fiscal strengthening of the state - including the role of resource dependence and inequality - the book advances a theory of elite taxation that focuses on public safety crises as windows of opportunity and highlights the importance of business-government linkages to overcome mistrust toward government from corruption and lack of accountability. Based on evidence from across Latin America and rich case studies from experiences in Colombia, Costa Rica, El Salvador, and Mexico, the book provides scholars and policymakers with a blueprint for contemporary state-building efforts in the developing world.

目次

  • I. Introduction: Contemporary state building in Latin America
  • II. Latin America's elite security taxes
  • III. A theory of elite taxation and the determinants of security taxes
  • IV. Colombia's targeted security taxes
  • V. Costa Rica's "soft" security taxes
  • VI. El salvador's failed and diffuse taxes
  • VII. Mexico's uneven security taxes
  • VIII. Conclusion.

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