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    Financing Security through Elite Taxation: The Case of Colombia’s ‘Democratic Security Taxes’

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    ICTD_WP3.pdf (1.208Mb)
    Date
    2012-07
    Author
    Flores-Macías, Gustavo A.
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    Abstract
    Governments across the developing world in general, and Latin America in particular, tend to have difficulty in raising taxes from elites. In 2002, however, the Colombian government introduced the first of a series of wealth taxes aimed solely at rich individuals and companies with large liquid assets. Revenue from these taxes, which amounted to about 1 per cent of GDP, was earmarked for security. Drawing on elite interviews, surveys, government documents, and media sources, I examine why these taxes were introduced, and explore three different explanations: the combination of fiscal and security crises; elite solidarity; and perceptions that the government was making Colombia a safer place. It was the interaction of all three factors that led to this unusual outcome.
    URI
    https://opendocs.ids.ac.uk/opendocs/handle/20.500.12413/2312
    Citation
    Flores-Macías, G. A. (2012) Financing Security through Elite Taxation: The Case of Colombia’s ‘Democratic Security Taxes’, ICTD working paper 3, Brighton: IDS
    Is part of series
    ICTD working papers;3
    More details
    http://www.ictd.ac/en/publications/financing-security-through-elite-taxation-case-colombia%E2%80%99s-%E2%80%98democratic-security-taxes'
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    http://www.ids.ac.uk/files/dmfile/IDSOpenDocsStandardTermsOfUse.pdf
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    DfID
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    • International Centre for Tax and Development [394]

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