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Reforming the state: A study of the peruvian tax reform

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  • Francisco Durand
  • Rosemary Thorp
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    Abstract

    This paper studies one instance of successful state reform, the Peruvian tax administration, by looking at the circumstances (economic and political crises of the 1990s) and the factors (strong presidential support, ability of policy elites, favourable reaction from civil society) that made it possible. The administrative reform, together with changes in tax policies, helped the state increase tax revenues and achieve higher policy efficacy. A longitudinal analysis indicates that, even if exceptional conditions to initiate and consolidate state reform were present, the rhythm and depth of the reform slowed down in the more advanced stages. Changes in bureaucratic leadership, a tax revolt and shifting presidential priorities, together with the lack of reform in the rest of the state, all had a debilitating influence on the tax reform. Those circumstances and factors did not reverse the institutional modernization process, but limited its continuing development and diminished the state's policy efficacy to keep increasing tax revenues.

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    Bibliographic Info

    Article provided by Taylor & Francis Journals in its journal Oxford Development Studies.

    Volume (Year): 26 (1998)
    Issue (Month): 2 ()
    Pages: 133-151

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    Handle: RePEc:taf:oxdevs:v:26:y:1998:i:2:p:133-151

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    Cited by:
    1. Taliercio, Robert Jr., 2004. "Designing performance: the semi-autonomous revenue authority model in Africa and Latin America," Policy Research Working Paper Series 3423, The World Bank.
    2. Rauch, James E & Evans, Peter B., 1999. "Bureaucratic Structure and Bureaucratic Performance in Less Developed Countries," University of California at San Diego, Economics Working Paper Series qt0sb0w38d, Department of Economics, UC San Diego.

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