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

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 litera...

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1. Verfasser: Flores-Macías, Gustavo 1977- (VerfasserIn)
Format: Elektronisch E-Book
Sprache:English
Veröffentlicht: Cambridge, United Kingdom ; New York Cambridge University Press 2022
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Zusammenfassung: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
Beschreibung:Title from publisher's bibliographic system (viewed on 10 Jun 2022)
Introduction: Contemporary State Building in Latin America -- Latin America's Elite Security Taxes -- A Theory of Elite Taxation and the Determinants of Security Taxes -- Colombia's Targeted Security Taxes -- Costa Rica's "Soft" Security Taxes -- El Salvador's Failed and Diffuse Taxes -- Mexico's Uneven Security Taxes -- Conclusion
Beschreibung:1 Online-Ressource (xiii, 308 Seiten)
ISBN:9781009091992
DOI:10.1017/9781009091992

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