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dc.contributor.authorFairfield, Tasha
dc.date.accessioned2018-05-08T14:35:52Z
dc.date.available2018-05-08T14:35:52Z
dc.date.issued2013-02-16
dc.identifier.citationFairfield, T. (2013) Going Where the Money Is: Strategies for Taxing Economic Elites in Unequal Democracies, World Development; Vol 47en
dc.identifier.urihttp://opendocs.ids.ac.uk/opendocs/handle/123456789/13735
dc.description.abstractHow 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.en
dc.language.isoenen
dc.publisherElsevieren
dc.relation.ispartofseriesWorld Development;Vol 47
dc.rightsCopyright © 2013 Elsevier Ltd.en
dc.rights.urihttp://www.ids.ac.uk/files/dmfile/IDSOpenDocsStandardTermsOfUse.pdfen
dc.subjectGovernanceen
dc.titleGoing Where the Money Is: Strategies for Taxing Economic Elites in Unequal Democraciesen
dc.typeArticleen
dc.rights.holderElsevieren
dc.identifier.externalurihttps://www.sciencedirect.com/science/article/pii/S0305750X13000648en
dc.identifier.teamGovernanceen
dc.identifier.doihttps://doi.org/10.1016/j.worlddev.2013.02.011
dcterms.dateAccepted2013-02-16
rioxxterms.funderDefault funderen
rioxxterms.identifier.projectDefault projecten
rioxxterms.versionVoRen
rioxxterms.versionofrecordhttps://doi.org/10.1016/j.worlddev.2013.02.011en
rioxxterms.funder.projectd218e59e-c0fb-4cb3-8a07-92a57da72cd1en


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