Book contents
- The Political Economy of Taxation in Latin America
- The Political Economy of Taxation in Latin America
- Copyright page
- Contents
- Figures
- Tables
- Contributors
- Acknowledgments
- 1 Introduction: The Political Economy of Taxation in Latin America
- 2 The Political Economy of Oil Taxation in Latin America
- 3 Economic Growth and Tax Compliance in Latin America
- 4 Once Bitten, Twice Shy: Path Dependence, Power Resources, and the Magnitude of the Tax Burden in Latin America
- 5 Federalism and Taxation
- 6 Particularistic Political Institutions and Tax Neutrality in Latin America*
- 7 Taxing Latin America’s Economic Elites
- 8 Weak Liberalism and Weak Property Taxation in Latin America*
- 9 Preferences for Redistribution and Tax Burdens in Latin America
- 10 Conclusion: Addressing Taxation’s Political Challenges
- Index
- References
7 - Taxing Latin America’s Economic Elites
Published online by Cambridge University Press: 18 June 2019
Edited by
Book contents
- The Political Economy of Taxation in Latin America
- The Political Economy of Taxation in Latin America
- Copyright page
- Contents
- Figures
- Tables
- Contributors
- Acknowledgments
- 1 Introduction: The Political Economy of Taxation in Latin America
- 2 The Political Economy of Oil Taxation in Latin America
- 3 Economic Growth and Tax Compliance in Latin America
- 4 Once Bitten, Twice Shy: Path Dependence, Power Resources, and the Magnitude of the Tax Burden in Latin America
- 5 Federalism and Taxation
- 6 Particularistic Political Institutions and Tax Neutrality in Latin America*
- 7 Taxing Latin America’s Economic Elites
- 8 Weak Liberalism and Weak Property Taxation in Latin America*
- 9 Preferences for Redistribution and Tax Burdens in Latin America
- 10 Conclusion: Addressing Taxation’s Political Challenges
- Index
- References
Summary
A summary is not available for this content so a preview has been provided. Please use the Get access link above for information on how to access this content.
- Type
- Chapter
- Information
- The Political Economy of Taxation in Latin America , pp. 172 - 192Publisher: Cambridge University PressPrint publication year: 2019
References
Acemoglu, Daron and Robinson, James. 2006. Economic Origins of Dictatorship and Democracy. New York: Cambridge University Press.Google Scholar
Alvaredo, Facundo and Julieta, Londoño. 2013. “High Incomes and Personal Taxation in a Developing Economy: Colombia 1993–2010,” Commitment to Equity Working Paper 12.CrossRefGoogle Scholar
Bach, Stephan, Corneo, Giacomo, and Steiner, Viktor, 2013. “Effective Taxation of Top Incomes in Germany,” German Economic Review, 14(2): 115–137.Google Scholar
Bartels, Larry. 2008. Unequal Democracy: The Political Economy of the New Gilded Age. Princeton: Princeton University Press.Google Scholar
Beramendi, Pablo, Hausermann, Silja, Kitschelt, Herbert, and Kriesi, Hanspeter (eds.). 2015. The Politics of Advanced Capitalism. New York: Cambridge University Press.CrossRefGoogle Scholar
Birney, Mayling, Shapiro, Ian, and Michael, Graetz. 2008. “The Political Uses of Public Opinion,” in Shapiro, Ian, Swenson, Peter A., and Donno, Daniela (eds.), Divide and Deal. New York: New York University Press.Google Scholar
Boas, Taylor, Hidalgo, Daniel, and Richardson, Neal. 2014. “The Spoils of Victory: Campaign Donations and Government Contracts in Brazil,” Journal of Politics 76(2): 415–419.Google Scholar
Boix, Carles. 2003. Democracy and Redistribution. New York: Cambridge University Press.Google Scholar
Boylan, Delia. 1996. “Taxation and Transition: The Politics of the 1990 Chilean Tax Reform,” Latin American Research Review 31(1): 7–31.Google Scholar
Burdín, Gabriel, Esponda, Fernando, and Vigorito, Andrea. 2014. “Inequality and Top Incomes in Uruguay.” World Top Incomes Database Working Paper 2014/1.Google Scholar
CADEM. 2014. Encuesta No. 21 de Plaza Pública, Santiago, Chile, June 9. Centro de Estudios Públicos (CEP). Various years. Santiago, Chile.Google Scholar
Centro de Estudios Públicos (CEP). Various years. Santiago, Chile. Working Papers.Google Scholar
Culpepper, Pepper. 2011. Quiet Politics and Business Power. New York: Cambridge University Press.Google Scholar
Culpepper, Pepper and Reinke, Raphael. 2014. “Structural Power and Bank Bailouts in the United Kingdom and the United States,” Politics & Society 42(4): 427–454.Google Scholar
Fairfield, Tasha. 2010. “Business Power and Tax Reform: Taxing Income and Profits in Chile and Argentina,” Latin American Politics and Society 52(2): 51–71.Google Scholar
Fairfield, Tasha. 2013. “Going Where the Money Is: Strategies for Taxing Economic Elites in Unequal Democracies,” World Development 47: 42–57.Google Scholar
Fairfield, Tasha. 2015a. Private Wealth and Public Revenue in Latin America: Business Power and Tax Politics. New York: Cambridge University Press.CrossRefGoogle Scholar
Fairfield, Tasha. 2015b. “Structural Power in Comparative Political Economy: Perspectives from Policy Formulation in Latin America,” Business and Politics 17(3): 411–442.Google Scholar
Fairfield, Tasha and Garay, Candelaria. 2017. “Redistribution under the Right in Latin America: Electoral Competition and Organized Actors in Policymaking,” Comparative Political Studies 50(14): 1871–1906Google Scholar
Fairfield, Tasha and Jorratt, Michel. 2016. “Top Income Shares, Business Profits, and Effective Tax Rates in Contemporary Chile,” Review of Income and Wealth 62: S120–S144.Google Scholar
Garay, Candelaria. 2016. Social Policy Expansion in Latin America. New York: Cambridge University Press.Google Scholar
Gehlbach, Scott. 2008. Representation through Taxation: Revenue, Politics, and Development in Postcommunist States. New York: Cambridge University Press.CrossRefGoogle Scholar
Gibson, Edward. 1996. Class and Conservative Parties, Argentina in Comparative Perspective. Baltimore: Johns Hopkins University PressGoogle Scholar
Graetz, Michael, and Shapiro, Ian. 2005. Death by a Thousand Cuts: The Fight over Taxing Inherited Wealth. Princeton: Princeton University Press.Google Scholar
Hacker, Jacob and Pierson, Paul. 2002. “Business Power and Social Policy: Employers and the Formation of the American Welfare State,” Politics and Society 30: 277–325.Google Scholar
Hacker, Jacob, and Pierson, Paul. 2010. “Winner-Take-All-Politics: Public Policy, Political Organization, and the Precipitous Rise of Top Incomes in the United States,” Politics and Society 38 (2): 152–204.Google Scholar
Hall, Peter. 2014. “How Growth Regimes Evolve in the Developed Democracies.” Paper presented to the Annual Meeting of the European Political Science Association.Google Scholar
Kato, Junko. 2003. Regressive Taxation and the Welfare State. New York: Cambridge University Press.Google Scholar
Kaufman, Robert. 2009. “The Political Effects of Inequality in Latin America: Some Inconvenient Facts,” Comparative Politics 41(3): 359–379.Google Scholar
Korpi, Walter. 2006. “Power Resources and Employer-Centered Approaches in Explanations of Welfare States and Varieties of Capitalism,” World Politics 58(2): 167–206.CrossRefGoogle Scholar
LAPOP. 2012. Americas Barometer Core Questionnaire. Nashville: Latin America Public Opinion Project, Vanderbilt University.Google Scholar
Lindblom, Charles. 1977. Politics and Markets: The World’s Political Economic Systems. New York: Basic Books.Google Scholar
Luna, Juan Pablo. 2010. “Segmented Party Voter Linkages in Latin America: The Case of the UDI,” Journal of Latin American Studies 42(2): 325–356.Google Scholar
Meltzer, Allan and Richard, Scott. 1981. “A Rational Theory of the Size of Government,” Journal of Political Economy 89(5): 914–927Google Scholar
Piketty, Thomas and Saez, Emmanuel, 2006. “How Progressive is the US Federal Tax System?” NBER Working Paper 12404.Google Scholar
Piketty, Thomas, Saez, Emmanuel, and Stantcheva, Stefanie. 2013. “Optimal Taxation of Top Labor Incomes: A Tale of Three Elasticities,” American Economic Journal: Public Policy 6(1): 230–271Google Scholar
Pribble, Jennifer. 2014. Welfare and Party Politics in Latin America. New York: Cambridge University Press.Google Scholar
Przeworski, Adam and Wallerstein, Michael. 1988. “Structural Dependence of the State on Capital,” The American Political Science Review 82(1): 11–29.Google Scholar
Makgetla, Itumeleng and Shapiro, Scott. 2016. “Business and the South African Transition,” unpublished ms., Yale University.Google Scholar
Schneider, Ben Ross. 2004. Business Politics and the State in Twentieth-Century Latin America. New York: Cambridge University Press.Google Scholar
Schneider, Ben Ross. 2013. Hierarchical Capitalism in Latin America. New York: Cambridge University Press.Google Scholar
Steinmo, Sven. 1993. Taxation and Democracy: Swedish, British, and American Approaches to Financing the Modern State. New Haven: Yale University Press.Google Scholar
Wilensky, Harold. 2002. Rich Democracies: Political Economy, Public Policy, and Performance. Berkeley: University of California Press.Google Scholar
Wood, Elisabeth. 2000. Forging Democracy from below: Insurgent Transitions in South Africa and El Salvador. New York: Cambridge University Press.Google Scholar
Yadav, Vineeta. 2011. Political Parties, Business Groups, and Corruption in Developing Countries. Oxford: Oxford University Press.Google Scholar
- 1
- Cited by