• Login
    View Item 
    •   OpenDocs Home
    • Institute of Development Studies Research Repository
    • International Centre for Tax and Development
    • International Centre for Tax and Development
    • View Item
    •   OpenDocs Home
    • Institute of Development Studies Research Repository
    • International Centre for Tax and Development
    • International Centre for Tax and Development
    • View Item
    JavaScript is disabled for your browser. Some features of this site may not work without it.

    Going Where the Money Is: Strategies for Taxing Economic Elites in Unequal Democracies

    Thumbnail
    Download
    Going Where the Money Is: Strategies for Taxing Economic Elites in Unequal Democracies (965.0Kb)
    Date
    2013-02-16
    Author
    Fairfield, Tasha
    Metadata
    Show full item record
    Impact
    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.
    URI
    https://opendocs.ids.ac.uk/opendocs/handle/20.500.12413/13735
    Citation
    Fairfield, T. (2013) Going Where the Money Is: Strategies for Taxing Economic Elites in Unequal Democracies, World Development; Vol 47
    DOI
    https://doi.org/10.1016/j.worlddev.2013.02.011
    Is part of series
    World Development;Vol 47
    More details
    https://www.sciencedirect.com/science/article/pii/S0305750X13000648
    Rights holder
    Elsevier
    Rights details
    http://www.ids.ac.uk/files/dmfile/IDSOpenDocsStandardTermsOfUse.pdf
    Collections
    • International Centre for Tax and Development [386]

    About OpenDocs | OpenDocs Policy | Help | Contact Us | Send Feedback | Disclaimer and Cookies
     

     

    Browse

    All of OpenDocsCommunities & CollectionsBy Issue DateAuthorsTitlesSubjectsThis CollectionBy Issue DateAuthorsTitlesSubjects

    My Account

    LoginRegister

    Statistics

    Most Popular ItemsStatistics by CountryMost Popular Authors

    About OpenDocs | OpenDocs Policy | Help | Contact Us | Send Feedback | Disclaimer and Cookies