Author: Gustavo A. Flores-Macías
Publisher: Cambridge University Press
ISBN: 1009089870
Category : Political Science
Languages : en
Pages : 221
Book Description
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.
State-Building and Tax Regimes in Central America
Author: Aaron Schneider
Publisher: Cambridge University Press
ISBN: 1107019095
Category : Business & Economics
Languages : en
Pages : 261
Book Description
Explores the politics of raising revenue from the most dynamic sectors of an economy as an expression of the relationship between state and society, and the capacity of state institutions.
Publisher: Cambridge University Press
ISBN: 1107019095
Category : Business & Economics
Languages : en
Pages : 261
Book Description
Explores the politics of raising revenue from the most dynamic sectors of an economy as an expression of the relationship between state and society, and the capacity of state institutions.
State-Building and Tax Regimes in Central America
Author: Aaron Schneider
Publisher: Cambridge University Press
ISBN: 1107379555
Category : Political Science
Languages : en
Pages : 261
Book Description
In Central America, dynamic economic actors have inserted themselves into global markets. Elites atop these sectors attempt to advance a state-building project that will allow them to expand their activities and access political power, but they differ in their internal cohesion and their dominance with respect to other groups, especially previously constituted elites and popular sectors. Differences in resulting state-building patterns are expressed in the capacity to mobilize revenues from the most dynamic sectors in quantities sufficient to undertake public endeavors and in a relatively universal fashion across sectors. Historical, quantitative and qualitative detail on the five countries of Central America are followed by a focus on El Salvador, Honduras, and Guatemala. The greatest changes have occurred in El Salvador, and Honduras has made some advances, although they are almost as quickly reversed by incentives, exemptions and special arrangements for particular producers. Guatemala has raised revenues only marginally and failed to address problems of inequity across sectors and between rich and poor.
Publisher: Cambridge University Press
ISBN: 1107379555
Category : Political Science
Languages : en
Pages : 261
Book Description
In Central America, dynamic economic actors have inserted themselves into global markets. Elites atop these sectors attempt to advance a state-building project that will allow them to expand their activities and access political power, but they differ in their internal cohesion and their dominance with respect to other groups, especially previously constituted elites and popular sectors. Differences in resulting state-building patterns are expressed in the capacity to mobilize revenues from the most dynamic sectors in quantities sufficient to undertake public endeavors and in a relatively universal fashion across sectors. Historical, quantitative and qualitative detail on the five countries of Central America are followed by a focus on El Salvador, Honduras, and Guatemala. The greatest changes have occurred in El Salvador, and Honduras has made some advances, although they are almost as quickly reversed by incentives, exemptions and special arrangements for particular producers. Guatemala has raised revenues only marginally and failed to address problems of inequity across sectors and between rich and poor.
Contemporary State Building
Author: Gustavo A. Flores-Macías
Publisher: Cambridge University Press
ISBN: 1009089870
Category : Political Science
Languages : en
Pages : 221
Book Description
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.
Publisher: Cambridge University Press
ISBN: 1009089870
Category : Political Science
Languages : en
Pages : 221
Book Description
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.
Taxation and State-Building in Developing Countries
Author: Deborah Brautigam
Publisher: Cambridge University Press
ISBN: 1139469258
Category : Political Science
Languages : en
Pages : 261
Book Description
There is a widespread concern that, in some parts of the world, governments are unable to exercise effective authority. When governments fail, more sinister forces thrive: warlords, arms smugglers, narcotics enterprises, kidnap gangs, terrorist networks, armed militias. Why do governments fail? This book explores an old idea that has returned to prominence: that authority, effectiveness, accountability and responsiveness is closely related to the ways in which governments are financed. It matters that governments tax their citizens rather than live from oil revenues and foreign aid, and it matters how they tax them. Taxation stimulates demands for representation, and an effective revenue authority is the central pillar of state capacity. Using case studies from Africa, Asia, Eastern Europe and Latin America, this book presents and evaluates these arguments, updates theories derived from European history in the light of conditions in contemporary poorer countries, and draws conclusions for policy-makers.
Publisher: Cambridge University Press
ISBN: 1139469258
Category : Political Science
Languages : en
Pages : 261
Book Description
There is a widespread concern that, in some parts of the world, governments are unable to exercise effective authority. When governments fail, more sinister forces thrive: warlords, arms smugglers, narcotics enterprises, kidnap gangs, terrorist networks, armed militias. Why do governments fail? This book explores an old idea that has returned to prominence: that authority, effectiveness, accountability and responsiveness is closely related to the ways in which governments are financed. It matters that governments tax their citizens rather than live from oil revenues and foreign aid, and it matters how they tax them. Taxation stimulates demands for representation, and an effective revenue authority is the central pillar of state capacity. Using case studies from Africa, Asia, Eastern Europe and Latin America, this book presents and evaluates these arguments, updates theories derived from European history in the light of conditions in contemporary poorer countries, and draws conclusions for policy-makers.
State Building in Latin America
Author: Hillel David Soifer
Publisher: Cambridge University Press
ISBN: 1316301036
Category : Political Science
Languages : en
Pages : 325
Book Description
State Building in Latin America diverges from existing scholarship in developing explanations both for why state-building efforts in the region emerged and for their success or failure. First, Latin American state leaders chose to attempt concerted state-building only where they saw it as the means to political order and economic development. Fragmented regionalism led to the adoption of more laissez-faire ideas and the rejection of state-building. With dominant urban centers, developmentalist ideas and state-building efforts took hold, but not all state-building projects succeeded. The second plank of the book's argument centers on strategies of bureaucratic appointment to explain this variation. Filling administrative ranks with local elites caused even concerted state-building efforts to flounder, while appointing outsiders to serve as administrators underpinned success. Relying on extensive archival evidence, the book traces how these factors shaped the differential development of education, taxation, and conscription in Chile, Colombia, Mexico, and Peru.
Publisher: Cambridge University Press
ISBN: 1316301036
Category : Political Science
Languages : en
Pages : 325
Book Description
State Building in Latin America diverges from existing scholarship in developing explanations both for why state-building efforts in the region emerged and for their success or failure. First, Latin American state leaders chose to attempt concerted state-building only where they saw it as the means to political order and economic development. Fragmented regionalism led to the adoption of more laissez-faire ideas and the rejection of state-building. With dominant urban centers, developmentalist ideas and state-building efforts took hold, but not all state-building projects succeeded. The second plank of the book's argument centers on strategies of bureaucratic appointment to explain this variation. Filling administrative ranks with local elites caused even concerted state-building efforts to flounder, while appointing outsiders to serve as administrators underpinned success. Relying on extensive archival evidence, the book traces how these factors shaped the differential development of education, taxation, and conscription in Chile, Colombia, Mexico, and Peru.
Property Threats and the Politics of Anti-Statism
Author: Gabriel Ondetti
Publisher: Cambridge University Press
ISBN: 1108830854
Category : Business & Economics
Languages : en
Pages : 333
Book Description
Contemporary tax burden differences in Latin America are a function of historical threats to private property.
Publisher: Cambridge University Press
ISBN: 1108830854
Category : Business & Economics
Languages : en
Pages : 333
Book Description
Contemporary tax burden differences in Latin America are a function of historical threats to private property.
Private Wealth and Public Revenue
Author: Tasha Fairfield
Publisher: Cambridge University Press
ISBN: 1107088372
Category : Business & Economics
Languages : en
Pages : 365
Book Description
This book identifies sources of power that help business and economic elites influence policy decisions.
Publisher: Cambridge University Press
ISBN: 1107088372
Category : Business & Economics
Languages : en
Pages : 365
Book Description
This book identifies sources of power that help business and economic elites influence policy decisions.
Implementing Value Capture in Latin America
Author: Martim Oscar Smolka
Publisher: Lincoln Inst of Land Policy
ISBN: 9781558442849
Category : Business & Economics
Languages : en
Pages : 68
Book Description
The report examines a variety of specific instruments and applications in municipalities throughout the region under three categories: property taxation and betterment contributions; exactions and other direct negotiations for charges for building rights or the transfer of development rights; and large-scale approaches such as development of public land through privatization or acquisition, land readjustment, and public auctions of bonds for purchasing building rights. It concludes with a summary of lessons learned and recommends steps that can be taken in three spheres: Learn from Implementation Experiences Increase Knowledge about Theory and Practice Promote Greater Public Understanding and Participation
Publisher: Lincoln Inst of Land Policy
ISBN: 9781558442849
Category : Business & Economics
Languages : en
Pages : 68
Book Description
The report examines a variety of specific instruments and applications in municipalities throughout the region under three categories: property taxation and betterment contributions; exactions and other direct negotiations for charges for building rights or the transfer of development rights; and large-scale approaches such as development of public land through privatization or acquisition, land readjustment, and public auctions of bonds for purchasing building rights. It concludes with a summary of lessons learned and recommends steps that can be taken in three spheres: Learn from Implementation Experiences Increase Knowledge about Theory and Practice Promote Greater Public Understanding and Participation
The Political Economy of Taxation in Latin America
Author: Gustavo Flores-Macias
Publisher: Cambridge University Press
ISBN: 1108474578
Category : Business & Economics
Languages : en
Pages : 285
Book Description
Offers a comprehensive, region-wide analysis of the politics of taxation in Latin America to make reforms politically palatable and sustainable.
Publisher: Cambridge University Press
ISBN: 1108474578
Category : Business & Economics
Languages : en
Pages : 285
Book Description
Offers a comprehensive, region-wide analysis of the politics of taxation in Latin America to make reforms politically palatable and sustainable.
Politician's Dilemma
Author: Barbara Geddes
Publisher: Univ of California Press
ISBN: 0520918665
Category : History
Languages : en
Pages : 262
Book Description
In Latin America as elsewhere, politicians routinely face a painful dilemma: whether to use state resources for national purposes, especially those that foster economic development, or to channel resources to people and projects that will help insure political survival and reelection. While politicians may believe that a competent state bureaucracy is intrinsic to the national good, political realities invariably tempt leaders to reward powerful clients and constituents, undermining long-term competence. Politician's Dilemma explores the ways in which political actors deal with these contradictory pressures and asks the question: when will leaders support reforms that increase state capacity and that establish a more meritocratic and technically competent bureaucracy? Barbara Geddes brings rational choice theory to her study of Brazil between 1930 and 1964 and shows how state agencies are made more effective when they are protected from partisan pressures and operate through merit-based recruitment and promotion strategies. Looking at administrative reform movements in other Latin American democracies, she traces the incentives offered politicians to either help or hinder the process. In its balanced insight, wealth of detail, and analytical rigor, Politician's Dilemma provides a powerful key to understanding the conflicts inherent in Latin American politics, and to unlocking possibilities for real political change.
Publisher: Univ of California Press
ISBN: 0520918665
Category : History
Languages : en
Pages : 262
Book Description
In Latin America as elsewhere, politicians routinely face a painful dilemma: whether to use state resources for national purposes, especially those that foster economic development, or to channel resources to people and projects that will help insure political survival and reelection. While politicians may believe that a competent state bureaucracy is intrinsic to the national good, political realities invariably tempt leaders to reward powerful clients and constituents, undermining long-term competence. Politician's Dilemma explores the ways in which political actors deal with these contradictory pressures and asks the question: when will leaders support reforms that increase state capacity and that establish a more meritocratic and technically competent bureaucracy? Barbara Geddes brings rational choice theory to her study of Brazil between 1930 and 1964 and shows how state agencies are made more effective when they are protected from partisan pressures and operate through merit-based recruitment and promotion strategies. Looking at administrative reform movements in other Latin American democracies, she traces the incentives offered politicians to either help or hinder the process. In its balanced insight, wealth of detail, and analytical rigor, Politician's Dilemma provides a powerful key to understanding the conflicts inherent in Latin American politics, and to unlocking possibilities for real political change.