Race and regionalism in the politics of taxation in Brazil and South Africa / Evan S. Lieberman.

Format:

Book

Author/Creator:

Lieberman, Evan S., author.

Series:

Cambridge studies in comparative politics.

Cambridge studies in comparative politics

Language:

English

Subjects (All):

Taxation--Brazil.

Taxation.

Taxation--South Africa.

Physical Description:

1 online resource (xviii, 323 pages) : digital, PDF file(s).

Other Title:

Race & Regionalism in the Politics of Taxation in Brazil & South Africa

Place of Publication:

Cambridge : Cambridge University Press, 2003.

Language Note:

English

Summary:

Nationally-specific definitions of citizenship proved decisive for the development of the Tax State in Brazil and South Africa in the twentieth century. Although both countries had been divided along racial and regional lines in the late nineteenth century, watershed constitutions addressed these political problems in very different ways. South Africa's institutionalized white supremacy created a level of political solidarity that contributed to the development of a highly progressive and efficient tax system. In Brazil, federalism and official non-racialism proved more divisive, making the enactment and collection of progressive taxes much more difficult. The legacy of these divergent state-building processes remains evident at the beginning of the twenty-first century. Lieberman extends this analysis to a wider group of country cases and finds similar patterns and causal relationships between the politics of race, region, and taxation. The findings are based on field research, large-scale national surveys, macroeconomic data, and various archival sources.

Contents:

Cover; Dedication; Title; Copyright; Contents; List of Figures and Tables; Acknowledgments; Abbreviations; 1 THE POLITICS OF TAXATION; The Problem in Perspective; Why a Study of Taxation?; Why Brazil and South Africa?; The Argument; Economic and International Influences; National Political Community; Upper-Group Calculations and Strategies; The Political Community Model Applied to Brazil and South Africa; Mechanisms of Reproduction; Alternative Explanations; Bargaining with the State; Trustworthiness of the State; Culture; Regime Types; Bureaucratic Performance: Leadership and Professionalism

Plan of the Book: A "Nested" Approach to Comparative Analysis; 2 THE TAX STATE IN COMPARATIVE PERSPECTIVE; The Tax State Defined; The State as Tax Collector; Upper Groups as (Potential) Tax Payers; Toward a Typology of the Tax State; A Restrictive Definition of Taxation; Tax Policy; Tax Administration; A Typology of the Tax State; Measurement and Classification; Conclusion; 3 CRITICAL JUNCTURE: DEFINING NATIONAL POLITICAL COMMUNITY; Cleavages: Race and Region; The Problem of Race; The Problem of Region; Two Definitions of National Political Community; The South African Definition of NPC

The Brazilian Definition of NPC; Influence on Class Relations; South Africa: Centripetal Tendencies within the White Polity; Brazil: Class Fragmentation and Polarization; Conclusion; 4 THE RISE OF THE MODERN TAX STATE IN BRAZIL AND SOUTH AFRICA; Legacies of Pre-Modern Taxation; Colonial Tax Administration; Early Tax Structures; The Context of 20th-Century State-Building; Industrialization Strategies and Patterns of Growth; International Factors; Patterns of Taxation and State Development (1900-1975); Three Episodes of Politics and Taxation; The Enactment of a General Income Tax

The Tax State and the Post-War Period; Taxation for the "War" on Communism; Implications: Weathering Economic and Political Crises (1975-1990); Conclusion; 5 SHADOWS OF THE PAST: TAX REFORM IN AN ERA OF GLOBALIZATION AND DEMOCRATIZATION; Pressures for Tax Reform from Home and Abroad; Modernization and Uneven Development; Globalization; Democratization; The Reconstruction of Racial and Regional Identities; The Political Salience of Race; The Political Salience of Region; Class Relations and Political Strategies; Upper Groups; Lower Groups/Organized Labor; Patterns of Tax Reform Compared

Tax Policy Reform; Tax Compliance; Collections Compared; Conclusion; 6 POLITICAL COMMUNITY AND TAXATION BEYOND BRAZIL AND SOUTH AFRICA; Case Selection; Estimating the Impact of National Political Community on taxation; Definitions of National Political Community; Statistical Analysis; Alternative Explanations; Labor Union Density; Colonial Legacy; Population Size; Regime Type; Religion as Culture, Values; Conclusion; 7 CONCLUSION; The Influence of Identity Politics and Political Community; Implications for Brazil and South Africa in the 21st Century; APPENDIX COMPARATIVE-HISTORICAL ANALYSIS; Analysis

Notes:

Title from publisher's bibliographic system (viewed on 05 Oct 2015).

Includes bibliographical references and index.

ISBN:

1-139-80984-9

1-107-31710-X

0-511-61565-5

1-107-31614-6

1-107-32153-0

1-299-31879-7

1-107-31516-6

OCLC:

776965044