Contemporary State Building

Contemporary State Building
Author: Gustavo A. Flores-Macías
Publisher: Cambridge University Press
Total Pages: 221
Release: 2022-06-09
Genre: Political Science
ISBN: 1009089870

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.

State-Building and Tax Regimes in Central America

State-Building and Tax Regimes in Central America
Author: Aaron Schneider
Publisher: Cambridge University Press
Total Pages: 261
Release: 2012-03-12
Genre: Political Science
ISBN: 1107379555

In Central America, dynamic economic actors have inserted themselves into global markets. Elites atop these sectors attempt to advance a state-building project that will allow them to expand their activities and access political power, but they differ in their internal cohesion and their dominance with respect to other groups, especially previously constituted elites and popular sectors. Differences in resulting state-building patterns are expressed in the capacity to mobilize revenues from the most dynamic sectors in quantities sufficient to undertake public endeavors and in a relatively universal fashion across sectors. Historical, quantitative and qualitative detail on the five countries of Central America are followed by a focus on El Salvador, Honduras, and Guatemala. The greatest changes have occurred in El Salvador, and Honduras has made some advances, although they are almost as quickly reversed by incentives, exemptions and special arrangements for particular producers. Guatemala has raised revenues only marginally and failed to address problems of inequity across sectors and between rich and poor.

Taxation and State-Building in Developing Countries

Taxation and State-Building in Developing Countries
Author: Deborah Brautigam
Publisher: Cambridge University Press
Total Pages: 261
Release: 2008-01-10
Genre: Political Science
ISBN: 1139469258

There is a widespread concern that, in some parts of the world, governments are unable to exercise effective authority. When governments fail, more sinister forces thrive: warlords, arms smugglers, narcotics enterprises, kidnap gangs, terrorist networks, armed militias. Why do governments fail? This book explores an old idea that has returned to prominence: that authority, effectiveness, accountability and responsiveness is closely related to the ways in which governments are financed. It matters that governments tax their citizens rather than live from oil revenues and foreign aid, and it matters how they tax them. Taxation stimulates demands for representation, and an effective revenue authority is the central pillar of state capacity. Using case studies from Africa, Asia, Eastern Europe and Latin America, this book presents and evaluates these arguments, updates theories derived from European history in the light of conditions in contemporary poorer countries, and draws conclusions for policy-makers.

Private Wealth and Public Revenue

Private Wealth and Public Revenue
Author: Tasha Fairfield
Publisher: Cambridge University Press
Total Pages: 365
Release: 2015-03-05
Genre: Business & Economics
ISBN: 1107088372

This book identifies sources of power that help business and economic elites influence policy decisions.

Property Threats and the Politics of Anti-Statism

Property Threats and the Politics of Anti-Statism
Author: Gabriel Ondetti
Publisher: Cambridge University Press
Total Pages: 333
Release: 2021-01-28
Genre: Business & Economics
ISBN: 1108830854

Contemporary tax burden differences in Latin America are a function of historical threats to private property.

Latin American State Building in Comparative Perspective

Latin American State Building in Comparative Perspective
Author: Marcus J. Kurtz
Publisher: Cambridge University Press
Total Pages: 287
Release: 2013-03-25
Genre: Political Science
ISBN: 0521766443

This book provides an account of long-run institutional development in Latin America that emphasizes the social and political foundations of state-building processes.

Implementing Value Capture in Latin America

Implementing Value Capture in Latin America
Author: Martim Oscar Smolka
Publisher: Lincoln Inst of Land Policy
Total Pages: 68
Release: 2013
Genre: Business & Economics
ISBN: 9781558442849

The report examines a variety of specific instruments and applications in municipalities throughout the region under three categories: property taxation and betterment contributions; exactions and other direct negotiations for charges for building rights or the transfer of development rights; and large-scale approaches such as development of public land through privatization or acquisition, land readjustment, and public auctions of bonds for purchasing building rights. It concludes with a summary of lessons learned and recommends steps that can be taken in three spheres: Learn from Implementation Experiences Increase Knowledge about Theory and Practice Promote Greater Public Understanding and Participation

State-Building and Tax Regimes in Central America

State-Building and Tax Regimes in Central America
Author: Aaron Schneider
Publisher: Cambridge University Press
Total Pages: 261
Release: 2012-03-12
Genre: Business & Economics
ISBN: 1107019095

Explores the politics of raising revenue from the most dynamic sectors of an economy as an expression of the relationship between state and society, and the capacity of state institutions.

Building Tax Culture, Compliance and Citizenship A Global Source Book on Taxpayer Education, Second Edition

Building Tax Culture, Compliance and Citizenship A Global Source Book on Taxpayer Education, Second Edition
Author: OECD
Publisher: OECD Publishing
Total Pages: 150
Release: 2021-11-24
Genre:
ISBN: 9264724788

Widespread voluntary tax compliance plays a significant role in countries’ efforts to raise the revenues necessary to achieve Sustainable Development Goals. As part of this process, governments are increasingly reaching out to taxpayers – current and future – to teach, communicate and assist them in order to foster a “culture of compliance” based on rights and responsibilities, in which citizens see paying taxes as an integral aspect of their relationship with their government.

Globalization and Development

Globalization and Development
Author: José Antonio Ocampo
Publisher: Stanford University Press
Total Pages: 238
Release: 2003
Genre: Business & Economics
ISBN: 9780804749565

Globalization and Development draws upon the experiences of the Latin American and Caribbean region to provide a multidimensional assessment of the globalization process from the perspective of developing countries. Based on a study by the United Nations Economic Commission for Latin America and the Caribbean (ECLAC), this book gives a historical overview of economic development in the region and presents both an economic and noneconomic agenda that addresses disparity, respects diversity, and fosters complementarity among regional, national, and international institutions. For orders originating outside of North America, please visit the World Bank website for a list of distributors and geographic discounts at http://publications.worldbank.org/howtoorder or e-mail [email protected].