IDEAS home Printed from https://ideas.repec.org/a/sae/polsoc/v29y2001i4p515-555.html
   My bibliography  Save this article

National Political Community and the Politics of Income Taxation in Brazil and South Africa in the Twentieth Century

Author

Listed:
  • EVAN S. LIEBERMAN

Abstract

Why was the South African state so much more successful than the Brazilian state in its attempts to collect income taxes during the twentieth century? Nationally distinctive tax policies and patterns of administration can be explained by examining the impact of contrasting definitions of National Political Community, specified in critical constitutions written around the turn of the century. The ways in which racial and spatial cleavages were addressed in the 1891 Brazilian constitution and the 1909 South Africa Act influenced the development of interclass and intraclass relations, which in turn affected the willingness of upper-income groups to accept state demands for income tax payments. Varied patterns of state development were largely predicated on contested notions of “us†and “them.â€

Suggested Citation

  • Evan S. Lieberman, 2001. "National Political Community and the Politics of Income Taxation in Brazil and South Africa in the Twentieth Century," Politics & Society, , vol. 29(4), pages 515-555, December.
    • Handle: RePEc:sae:polsoc:v:29:y:2001:i:4:p:515-555
    DOI: 10.1177/0032329201029004003
    as

    Download full text from publisher

    File URL: https://journals.sagepub.com/doi/10.1177/0032329201029004003
    Download Restriction: no
    File URL: https://libkey.io/10.1177/0032329201029004003?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Schützhofer, Timm B., 2016. "Ecuador’s fiscal policies in the context of the citizens’ revolution: a ‘virtuous cycle’ and its limits," IDOS Discussion Papers 15/2016, German Institute of Development and Sustainability (IDOS).
    2. Scott Gehlbach, 2003. "Taxability and Government Support of Business Activity: Testing Theories of Social-Contract Failure," Working Papers w0028, Center for Economic and Financial Research (CEFIR).
    3. Wilkinson, Kate, 2009. "Adapting EUROMOD for use in a developing country – the case of South Africa and SAMOD," EUROMOD Working Papers EM5/09, EUROMOD at the Institute for Social and Economic Research.
    4. Scott Gehlbach, 2003. "Taxability, Elections, and Government Support of Business Activity," Working Papers w0030, New Economic School (NES).
    5. Bradlow, Benjamin H., 2019. "Weapons Of The Strong: Elite Resistance And The Neo-Apartheid City," SocArXiv g5y3b, Center for Open Science.
    6. Scott Gehlbach, 2003. "Taxability and Government Support of Business Activity: Testing Theories of Social-Contract Failure," Working Papers w0028, New Economic School (NES).
    7. Scott Gehlbach, 2003. "Taxability, Elections, and Government Support of Business Activity," Working Papers w0030, Center for Economic and Financial Research (CEFIR).
    8. Sacks, Audrey, 2012. "Can donors and non-state actors undermine citizens'legitimating beliefs ?," Policy Research Working Paper Series 6158, The World Bank.
    9. Scott Gehlbach, 2003. "Taxability and Low-Productivity Traps," Working Papers w0029, Center for Economic and Financial Research (CEFIR).
    10. Unda Gutierrez, Monica & Moreno Jaimes, Carlos, 2015. "La recaudación del impuesto predial: un análisis de sus determinantes económicos en el periodo 1969-2010 [Property tax collection in Mexico: an analysis of its economic determinants in the period 1," MPRA Paper 66780, University Library of Munich, Germany.
    11. Margaret Levi & Audrey Sacks, 2009. "Legitimating beliefs: Sources and indicators," Regulation & Governance, John Wiley & Sons, vol. 3(4), pages 311-333, December.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:sae:polsoc:v:29:y:2001:i:4:p:515-555. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: SAGE Publications (email available below). General contact details of provider: .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.