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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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Identification Number: 10.1016/j.worlddev.2013.02.011


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:
Additional Information: © 2013 Elsevier B.V.
Divisions: International Development
Subjects: H Social Sciences > HJ Public Finance
Date Deposited: 09 May 2013 15:54
Last Modified: 04 Apr 2024 17:51
Funders: Social Science Research Council

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