Contemporary state building elite taxation and public safety in Latin America Gustavo A. Flores-Macías

Format:

Book

Author/Creator:

Flores-Macias, Gustavo, author.

Language:

English

Subjects (All):

Wealth tax--Political aspects--Latin America.

Wealth tax.

Finance, Public--Latin America.

Finance, Public.

Internal security--Latin America.

Internal security.

Nation-building--Economic aspects--Latin America.

Nation-building.

Latin America--Politics and government--21st century.

Latin America.

Politics and government.

Physical Description:

1 online resource

Place of Publication:

Cambridge, United Kingdom New York Cambridge University Press 2022

Summary:

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

Contents:

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

Notes:

Includes bibliographical references and index

Online resource; title from digital title page (viewed on June 16, 2022)

ISBN:

9781009091992

1009091999

OCLC:

1330435537

Access Restriction:

Restricted for use by site license