Published online by Cambridge University Press: 02 June 2022
Chapter 2 presents an overview of Latin America’s recent experience with elite-financed security taxes. It describes in detail the cases where security taxes on economic elites have been adopted, including in Colombia, Costa Rica, Honduras, and Mexico, as well as cases where these taxes were first defeated in the legislature but subsequently approved, as in El Salvador, and where these taxes have not been adopted, as in Guatemala. In discussing the different experiences, Chapter 2 documents the types of security taxes adopted in each country, their purpose, and impact for public-safety expenses and the government’s coffers more generally. By identifying the different types of security taxes and their destination, this chapter contributes to our understanding of the extent to which economic elites have participated in the strengthening of the state in the contemporary period.