Skip to main content Accessibility help
×
Hostname: page-component-76fb5796d-25wd4 Total loading time: 0 Render date: 2024-04-25T07:30:27.961Z Has data issue: false hasContentIssue false

6 - Particularistic Political Institutions and Tax Neutrality in Latin America*

Published online by Cambridge University Press:  18 June 2019

Gustavo A. Flores-Macías
Affiliation:
Cornell University, New York
Get access

Summary

Image of the first page of this content. For PDF version, please use the ‘Save PDF’ preceeding this image.'
Type
Chapter
Information
Publisher: Cambridge University Press
Print publication year: 2019

Access options

Get access to the full version of this content by using one of the access options below. (Log in options will check for institutional or personal access. Content may require purchase if you do not have access.)

References

Agell, Jonas, Englund, Peter, and Södersten, Jan. 1999. “Tax Reform of the Century – the Swedish Experiment,” in Slemrod, Joel (ed.), Tax Policy in the Real World. Cambridge: Cambridge University Press, 331352.Google Scholar
Alesina, Alberto and Drazen, Allan. 1991. “Why Are Stabilizations Delayed?American Economic Review 81: 11701188.Google Scholar
Ames, Barry. 2001. The Deadlock of Democracy in Brazil. Detroit: University of Michigan Press.CrossRefGoogle Scholar
Appel, Hilary and Orenstein, Mitchell. 2013. “Ideas Versus Resources: Explaining the Flat Tax and Pension Privatization Revolutions in Eastern Europe and the Former Soviet Union,” Comparative Political Studies 46(2): 123152.Google Scholar
Ardanaz, Martín and Scartascini, Carlos. 2013. “Inequality and Personal Income Taxation: The Origins and Effects of Legislative Malapportionment,” Comparative Political Studies 46(12): 16361663.Google Scholar
Arenas, Alberto. 2016. Sostenibilidad fiscal y reformas tributarias en América Latina. Santiago: CEPAL and IDB.Google Scholar
Banks, Arthur S. and Wilson, Kenneth A.. 2018. Cross-National Time-Series Data Archive. Databanks International. Jerusalem, Israel.Google Scholar
Basinger, Scott and Hallerberg, Mark. 2004. “Remodeling the Competition for Capital: How Domestic Politics Erases the Race-to-the-Bottom,” American Political Science Review 98(2): 261276.Google Scholar
Bawn, Kathleen and Rosenbluth, Frances. 2006. “Short versus Long Coalitions: Electoral Accountability and the Size of the Public Sector,” American Journal of Poliical Science 50(2): 251265.Google Scholar
Bawn, Kathleen and Thies, Michael F.. 2003. “A Comparative Theory of Electoral Incentives : Representing the Unorganized Under PR, Plurality and Mixed-Member Electoral Systems,” Journal of Theoretical Politics 15(1): 532.Google Scholar
Beck, Nathaniel, Katz, Jonathan N., and Tucker, Richard. 1998. “Taking Time Seriously: Time-Series-Cross-Section Analysis with a Binary Dependent Variable,” American Journal of Political Science 42(4): 12601288.Google Scholar
Beetham, David, Carvalho, Edzia, Landman, Tod, and Weir, Stuart. 2008. Assessing the Quality of Democracy: A Practical Guide. Stockholm: International Institute for Democracy and Electoral Assistance.Google Scholar
Biglaiser, Glen. 2002. Guardians of the Nation? Economists, Generals, and Economic Reform in Latin America. South Bend: University of Notre Dame Press.Google Scholar
Birnbaum, Jeffrey and Murray, Alan. 1988. Showdown at Gucci Gulch: Lawmakers, Lobbyists, and the Unlikely Triumph of Tax Reform. New York: Vintage.Google Scholar
Bonvecchi, Alejandro, Alvaredo, Javier, Ernesto Calvo, Castillo, Maximiliano, and Sabaíni, Juan Carlos Gómez. 2014. “Measuring the Political Economy of Tax Lawmaking: A Methodology and Evidence from Argentina,” Working Paper 433. Washington, DC: Inter-American Development Bank.Google Scholar
Burman, Leonardo. 2013. “Pathways to Tax Reform Revisited,” Public Finance Review 41(6): 755790.Google Scholar
Calvo, Ernesto. 2014. Legislator Success in Fragmented Congresses in Argentina: Plurality Cartels, Minority Presidents, and Lawmaking. Cambridge: Cambridge University Press.Google Scholar
Campbell, David, Pölzlbauer, Paul, Barth, Thorsten, and Georg, Pölzlbauer. 2011. Democracy Ranking 2011 (Scores). Vienna: Democracy Ranking. [Data originally accessed at www.democracyranking.org/en/index.htm; data no longer available at time of writing].Google Scholar
Caplan, Bryan. 2005. “From Friedman to Wittman: The Transformation of Chicago Political Economy,” Econ Journal Watch 2(1): 121.Google Scholar
Carey, John M. and Shugart, Matthew S.. 1995. “Incentives to Cultivate a Personal Vote: A Rank Ordering of Electoral Formulas,” Electoral Studies 14(4): 417439.Google Scholar
Chang, Eric and Golden, Miriuam. 2007. “Electoral Systems, District Magnitude, and Corruption,” American Journal of Political Science 37(1): 115137.Google Scholar
Chelliah, Raja. 1971. “Trends in Taxation in Developing Countries,” IMF Staff Papers 18: 254331.Google Scholar
Crespi, Gustavo, Arias, Eduardo Fernandez, and Stein, Ernesto. 2014. Rethinking Productive Development. Washington, DC: Inter-American Development Bank and Springer International.Google Scholar
Edwards, Martin and Thames, Frank. 2007. “District Magnitude, Personal Votes, and Government Expenditures,” Electoral Studies 26(2): 338345.Google Scholar
Feldstein, Martin. 1976. “On the Theory of Tax Reform,” Journal of Public Economics 6(1–2): 77104.Google Scholar
Focanti, Diego, Hallerberg, Mark, and Scartascini, Carlos. 2016. “Tax Reforms in Latin America in an Era of Democracy,” Latin America Research Review 51(1): 132158.Google Scholar
Gehlbach, Scott and Malesky, Edmund J.. 2010. “The Contribution of Veto Players to Economic Reform,” Journal of Politics 72(4): 957975.Google Scholar
Golden, Miriam and Picci, Lucio 2008. “Pork Barrel Politics in Italy, 1953–94,” American Journal of Political Science 53(3): 268289.Google Scholar
Haggard, Stephan and Kaufman, Robert R.. 1994. The Political Economy of Democratic Transitions. Princeton: Princeton University Press.Google Scholar
Hallerberg, Mark and Basinger, Scott. 1998. “Internationalization and Changes in Tax Policy in OECD Countries: The Importance of Domestic Veto Players,” Comparative Political Studies 31(3): 321353.Google Scholar
Hallerberg, Mark and Marier, Patrick. 2004. “Executive Authority, the Personal Vote, and Budget Discipline in Latin American and Caribbean Countries,” American Journal of Political Science 48(3): 571587.Google Scholar
Hallerberg, Mark and Scartascini, Carlos. 2017. “Explaining Changes in Tax Burdens in Latin America: Do Politics Trump Economics?European Journal of Political Economy 48: 162179.Google Scholar
Hallerberg, Mark, Strauch, Rolf, and Jürgen, von Hagen. 2009. Fiscal Governance: Evidence from Europe. Cambridge: Cambridge University Press.Google Scholar
Hansen, John Mark. 1998. “Individuals, Institutions, and Public Preferences Over Public Finance,” American Political Science Review 92(3): 513531.Google Scholar
Hellman, Joel S. 1998. “Winners Take All: The Politics of Partial Reform in Postcommunist Transitions,” World Politics 50(2): 203234.Google Scholar
Hicken, Allen and Simmons, Joel. 2008. “The Personal Vote and the Efficacy of Education Spending,” American Journal of Political Science 52: 109124.Google Scholar
Johnson, Joel and Wallack, Jessica. 2010. “Electoral Systems and the Personal Vote,” https://hdl.handle.net/1902.1/17901, Harvard Dataverse, V1.Google Scholar
Kunicova, Jana and Rose-Ackerman, Susan. 2005. “Electoral Rules as Constraints on Corruption,” British Journal of Political Science 35(4): 573606.Google Scholar
Lindvall, Johannes. 2010. “Power Sharing and Reform Capacity,” Journal of Theoretical Politics 22(3): 118.Google Scholar
Lora, Eduardo. 2007. “Trends and Outcomes of Tax Reform,” in Lora, Eduardo (ed.), The State of State Reform in Latin America. Palo Alto and Washington, DC: Stanford University Press, the World Bank, and the Inter-American Development Bank, 185212.Google Scholar
Lupu, Noam. 2014. “Brand Dilution and the Breakdown of Political Parties in Latin America,” World Politics 66(4): 561602.Google Scholar
Mahon, James Jr.. 2004. “Causes of Tax Reform in Latin America, 1977–95,” Latin American Research Review 39(1): 330.Google Scholar
Mankiw, Gregory. 2010. “The Blur Between Spending and Taxation,” New York Times, November 20.Google Scholar
Mukherjee, Bumba, Yadav, Vineeta, and Sergio, Béjar. 2014. “Electoral Particularism, Bank Concentration, and Capital Account Liberalization in Developing Democracies,” Comparative Political Studies 47(6): 851877.Google Scholar
Mirrlees, James, Adam, Stuart, Besley, Tim et al. 2011. Tax by Design. Oxford: Oxford University Press.Google Scholar
Murillo, María Victoria, Virginia, Oliveros, and Vaishnav, Milan. 2010. Dataset on Political Ideology of Presidents and Parties in Latin America. Columbia University: www.columbia.edu/~mm2140 and www.columbia.edu/~vo2110.Google Scholar
O’Donnell, Guillermo, Vargas, Jorge, and Iazzetta, Osvaldo (eds.). 2004. The Quality of Democracy: Theory and Applications. South Bend: University of Notre Dame Press.Google Scholar
Olson, Mancur. 1965. The Logic of Collective Action. Cambridge: Harvard University Press.Google Scholar
Organization for Economic Cooperation and Development. 2010. Tax Policy Reform and Economic Growth. Paris: OECD.Google Scholar
Payne, Zovatto, and Díaz, Matteo. 2007. Democracies in Development: Politics and Reform in Latin America. Washington, DC: Inter-American Development Bank.Google Scholar
Perotti, Roberto and Kontopoulos, Yianos. 2002. “Fragmented Fiscal Policy,” Journal of Public Economics 86(2): 191222.Google Scholar
Persson, Torsten and Tabellini, Guido. 2000. Political Economics: Explaining Economic Policy. Cambridge: MIT Press.Google Scholar
Persson, Torsten, Roland, Gerald, and Tabellini, Guido. 2000. “Comparative Politics and Public Finance,” Journal of Political Economy 108: 11211161.Google Scholar
Pop-Eleches, Cristian and Pop-Eleches, Grigore. 2012. “Targeted Government Spending and Political Preferences,” Quarterly Journal of Political Science 7(3): 285320.CrossRefGoogle Scholar
Profeta, Paola and Scabrosetti, Simona. 2010. The Political Economy of Taxation: Lessons from Developing Countries. Cheltenham: Edward Elgar.Google Scholar
Reinhart, Carmen and Rogoff, Kenneth. 2009. This Time is Different. Princeton: Princeton University Press.Google Scholar
Rickard, Stephanie. 2009. “Strategic Targeting: The Effect of Institutions and Interests on Distributive Transfers,” Comparative Political Studies 42(5): 670695.Google Scholar
Saiegh, Sebastian. 2010. “Active Players or Rubber Stamps? An Evaluation of the Policymaking Role of Latin American Legislatures,” in Carlos, Scartascini, Ernesto, Stein, and Tommasi, Mariano (eds.), How Democracy Works: Political Institutions, Actors, and Arenas in Latin American Policymaking. Washington, DC: Inter-American Development Bank, 4776.Google Scholar
Samuels, David. 2002. “Pork Barreling is not Credit Claiming or Advertising: Campaign Finance and the Sources of the Personal Vote in Brazil,” The Journal of Politics 64(3): 845863.Google Scholar
Stein, Ernesto and Caro, Lorena. 2013. “Ideology and Taxation in Latin America,” Inter-American Development Bank Working Paper IDB-WP-407 (May).CrossRefGoogle Scholar
Stein, Ernesto, Tommasi, Mariano, Scartascini, Carlos, and Spiller, Pablo T.. 2008. How Politics Shapes Policies. Washington, DC: Inter-American Development Bank.Google Scholar
Stokes, Susan. 1999. “What Do Policy Switches Tell Us about Democracy?” in Przeworski, Adam, Stokes, Susan, and Manin, Bernard (eds.), Democracy, Accountability, and Representation. Cambridge: Cambridge University Press, 98130.Google Scholar
Stokes, Susan. 2001. Mandates and Democracy: Neoliberalism by Surprise in Latin America. Cambridge: Cambridge University Press.CrossRefGoogle Scholar
Tommasi, Mariano, Scartascini, Carlos, and Stein, Ernesto. 2014. “Veto Players and Policy Adaptability: An Intertemporal Perspective,” Journal of Theoretical Politics 26(2): 222248.Google Scholar
Truman, David. 1951. The Governmental Process: Political Interest and Public Opinion. New York: Knopf.Google Scholar
Tanzi, Vito. 2013. “Tax Reform in Latin America: A Long Term Assessment.” Paper prepared for the XXV Regional Seminar on Fiscal Policy, ECLAC, Santiago (Chile).Google Scholar
Tsebelis, George. 2002. Veto Players: How Political Institutions Work. Princeton: Princeton University Press.Google Scholar
Wallack, Jessica, Gaviria, Alejandro, Panizza, Ugo, and Stein, Ernesto. 2003. “Political Particularism Around the World,” World Bank Economic Review 17(1): 133143.Google Scholar
Wehner, Joachim 2010. “Cabinet Structure and Fiscal Policy Outcomes,” European Journal of Political Research 49(5): 631653.Google Scholar
Williamson, John. 1990. The Progress of Policy Reform in Latin America, Volume 2. Washington, DC: Institute for International Economics.Google Scholar

Save book to Kindle

To save this book to your Kindle, first ensure coreplatform@cambridge.org is added to your Approved Personal Document E-mail List under your Personal Document Settings on the Manage Your Content and Devices page of your Amazon account. Then enter the ‘name’ part of your Kindle email address below. Find out more about saving to your Kindle.

Note you can select to save to either the @free.kindle.com or @kindle.com variations. ‘@free.kindle.com’ emails are free but can only be saved to your device when it is connected to wi-fi. ‘@kindle.com’ emails can be delivered even when you are not connected to wi-fi, but note that service fees apply.

Find out more about the Kindle Personal Document Service.

Available formats
×

Save book to Dropbox

To save content items to your account, please confirm that you agree to abide by our usage policies. If this is the first time you use this feature, you will be asked to authorise Cambridge Core to connect with your account. Find out more about saving content to Dropbox.

Available formats
×

Save book to Google Drive

To save content items to your account, please confirm that you agree to abide by our usage policies. If this is the first time you use this feature, you will be asked to authorise Cambridge Core to connect with your account. Find out more about saving content to Google Drive.

Available formats
×