Title Private wealth and public revenue in Latin America : business power and tax politics / Tasha Fairfield, London School of Economics

Published Cambridge : Cambridge University Press, 2015 ©2015

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Description 1 online resource (xviii, 345 pages) Contents Tax policy and economic elites : going where the money is -- The power of economic elites -- Organized business and direct taxation in Chile : restricting the agenda -- Circumventing business power in Chile : progress at the margins -- Weak economic elites and direct tax policy success in Argentina -- Sectoral tax politics in Argentina : finance -- Sectoral politics in Argentina : Agriculture -- Bolivia's tax policy tightrope : powerful elites and mobilized masses -- Tax developments under left rule in Bolivia and right rule in Chile Summary Inequality and taxation are fundamental problems of modern times. How and when can democracies tax economic elites? This book develops a theoretical framework that refines and integrates the classic concepts of business's instrumental (political) power and structural (investment) power to explain the scope and fate of tax initiatives targeting economic elites in Latin America after economic liberalization. In Chile, business's multiple sources of instrumental power, including cohesion and ties to right parties, kept substantial tax increases off the agenda. In Argentina, weaker business power facilitated significant reform, although specific sectors, including finance and agriculture, occasionally had instrumental and/or structural power to defend their interests. In Bolivia, popular mobilization counterbalanced the power of economic elites, who were much stronger than in Argentina but weaker than in Chile. The book's in-depth, medium-N case analysis and close attention to policymaking processes contribute insights on business power and prospects for redistribution in unequal democracies Bibliography Includes bibliographical references (pages 309-332) and index Notes Print version record Subject Fiscal policy -- Latin America Taxation -- Political aspects -- Latin America Corporations -- Taxation -- Latin America Business and politics -- Latin America Wealth -- Political aspects -- Latin America Economic development -- Latin America BUSINESS & ECONOMICS -- Economics -- Macroeconomics. POLITICAL SCIENCE -- Economic Conditions. Business and politics Corporations -- Taxation Economic development Fiscal policy Taxation -- Political aspects Latin America Form Electronic book ISBN 9781316104767 1316104761 9781316320150 1316320154

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