Going where the money is: strategies for taxing economic elites in unequal democracies

Fairfield, Tasha (2013) Going where the money is: strategies for taxing economic elites in unequal democracies. World Development, 47 . pp. 42-57. ISSN 0305-750X

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Abstract

How can policymakers circumvent obstacles to taxing economic elites? This question is critical for developing countries, especially in Latin America where strengthening tax capacity depends significantly on tapping under-taxed, highly-concentrated income and profits. Drawing on diverse literatures and extensive fieldwork, the paper identifies six strategies that facilitate enactment of modest tax increases by mobilizing popular support and/or tempering elite antagonism. Case studies from Chile, Argentina, and Bolivia illustrate the effect of these strategies on the fate of tax reform initiatives. The analysis builds theory on tax politics and yields implications for research on reform coalitions and gradual institutional change.

Item Type:	Article
Official URL:	http://www.journals.elsevier.com/world-development...
Additional Information:	© 2013 Elsevier B.V.
Library of Congress subject classification:	H Social Sciences > HJ Public Finance
Sets:	Departments > International Development
Funders:	Social Science Research Council
Date Deposited:	09 May 2013 15:54
URL:	http://eprints.lse.ac.uk/49828/

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