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Business Organisations, Party Systems and Tax Composition in Developing Countries: A Comparison between Colombia and Peru

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  • Armin von Schiller

Abstract

This paper explores the relationship between socio-political institutions and tax composition in developing countries. It argues that strong business organisations and stable political party systems reduce the uncertainty of fiscal contracts for economic elites. The decrease in uncertainty leads elites to accept a larger share of the tax burden, which governments then collect using progressive tax types more intensively. To illustrate this claim, I provide evidence from a comparative analysis of the Peruvian and the Colombian tax history between 1970 and 2010.

Suggested Citation

  • Armin von Schiller, 2016. "Business Organisations, Party Systems and Tax Composition in Developing Countries: A Comparison between Colombia and Peru," Journal of Development Studies, Taylor & Francis Journals, vol. 52(12), pages 1722-1743, December.
    • Handle: RePEc:taf:jdevst:v:52:y:2016:i:12:p:1722-1743
    DOI: 10.1080/00220388.2016.1153074
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    References listed on IDEAS

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    1. repec:idb:brikps:34665 is not listed on IDEAS
    2. Acemoglu,Daron & Robinson,James A., 2009. "Economic Origins of Dictatorship and Democracy," Cambridge Books, Cambridge University Press, number 9780521671422.
    3. Scartascini, Carlos & Stein, Ernesto H. & Tommasi, Mariano & Jones, Mark P. & Saiegh, Sebastián & Magaldi de Sousa, Mariana & Martínez-Gallardo, Cecilia & Zuvanic, Laura & Iacoviello, Mercedes & Rodrí, 2010. "How Democracy Works: Political Institutions, Actors and Arenas in Latin American Policymaking," IDB Publications (Books), Inter-American Development Bank, number 298.
    4. Carlos Scartascini & Ernesto H. Stein & Mariano Tommasi & Mark P. Jones & Sebastián Saiegh & Mariana Magaldi de Sousa & Cecilia Martínez-Gallardo & Laura Zuvanic & Mercedes Iacoviello & Ana Laura Rodr, 2010. "How Democracy Works: Political Institutions, Actors and Arenas in Latin American Policymaking," IDB Publications (Books), Inter-American Development Bank, number 34665 edited by Carlos Scartascini & Ernesto H. Stein & Mariano Tommasi, February.
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    Cited by:

    1. Roel Dom, 2017. "Semi-Autonomous Revenue Authorities in Sub-Saharan Africa: Silver Bullet or White Elephant," Discussion Papers 2017-01, University of Nottingham, CREDIT.

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