IDEAS home Printed from https://ideas.repec.org/p/unu/wpaper/wp-2016-92.html
   My bibliography  Save this paper

Deflecting my burden, hindering redistribution: How elites influence tax legislation in Latin America

Author

Listed:
  • Juan A. Bogliaccini
  • Juan Pablo Luna

Abstract

This paper proposes to understand a singular but salient factor that enables the wealthy to deflect their tax burden downwards: elites' political leverage to shape legislation via their capacity to influence political actors and policy outcomes. The analysis sheds light on alternative mechanisms used by economic elites over time and space. Our analysis of the political economy of taxing upper-income groups in Chile and Uruguay reveals the importance of continuous political agency on the part of organized elite interest groups.

Suggested Citation

  • Juan A. Bogliaccini & Juan Pablo Luna, 2016. "Deflecting my burden, hindering redistribution: How elites influence tax legislation in Latin America," WIDER Working Paper Series wp-2016-92, World Institute for Development Economic Research (UNU-WIDER).
    • Handle: RePEc:unu:wpaper:wp-2016-92
    as

    Download full text from publisher

    File URL: https://www.wider.unu.edu/sites/default/files/wp2016-92.pdf
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Jonathan Di John, 2006. "The Political Economy of Taxation and Tax Reform in Developing Countries," WIDER Working Paper Series RP2006-74, World Institute for Development Economic Research (UNU-WIDER).
    2. Teresa Ter-Minassian, 2012. "More than Revenue: Main Challenges for Taxation in Latin America and the Caribbean," Research Department Publications 4803, Inter-American Development Bank, Research Department.
    3. Alisha C. Holland, 2015. "The Distributive Politics of Enforcement," American Journal of Political Science, John Wiley & Sons, vol. 59(2), pages 357-371, February.
    4. Quinn, Dennis P. & Shapiro, Robert Y., 1991. "Business Political Power: The Case of Taxation," American Political Science Review, Cambridge University Press, vol. 85(3), pages 851-874, September.
    5. repec:idb:brikps:76957 is not listed on IDEAS
    Full references (including those not matched with items on IDEAS)

    Citations

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


    Cited by:

    1. Bruno Martorano, 2018. "Taxation and Inequality in Developing Countries: Lessons from the Recent Experience of Latin America," Journal of International Development, John Wiley & Sons, Ltd., vol. 30(2), pages 256-273, March.
    2. Lopez, Matias & Moraes Silva, Graziella & Teeger, Chana & Marques, Pedro, 2022. "Economic and cultural determinants of elite attitudes toward redistribution," LSE Research Online Documents on Economics 104273, London School of Economics and Political Science, LSE Library.
    3. Bruno Martorano, 2018. "Taxation and Inequality in Developing Countries: Lessons from the Recent Experience of Latin America," Journal of International Development, John Wiley & Sons, Ltd., vol. 30(2), pages 256-273, March.

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Juan A. Bogliaccini & Juan Pablo Luna, 2016. "Deflecting my burden, hindering redistribution: How elites influence tax legislation in Latin America," WIDER Working Paper Series 092, World Institute for Development Economic Research (UNU-WIDER).
    2. Juan A. Bogliaccini & Juan Pablo Luna, 2016. "Deflecting my burden, hindering redistribution: How elites influence tax legislation in Latin America," Working Paper Series UNU-WIDER Working Paper w, World Institute for Development Economic Research (UNU-WIDER).
    3. Jodi L. Short, 2021. "The politics of regulatory enforcement and compliance: Theorizing and operationalizing political influences," Regulation & Governance, John Wiley & Sons, vol. 15(3), pages 653-685, July.
    4. Uk Heo & John Bohte, 2012. "Who Pays for National Defense? Financing Defense Programs in the United States, 1947–2007," Journal of Conflict Resolution, Peace Science Society (International), vol. 56(3), pages 413-438, June.
    5. Brian Kelleher Richter & Krislert Samphantharak & Jeffrey F. Timmons, 2009. "Lobbying and Taxes," American Journal of Political Science, John Wiley & Sons, vol. 53(4), pages 893-909, October.
    6. Kacef, Osvaldo, 2009. "Crisis y políticas públicas en América Latina y el Caribe," Documentos de Proyectos 4164, Naciones Unidas Comisión Económica para América Latina y el Caribe (CEPAL).
    7. Hallerberg, Mark & Scartascini, Carlos, 2017. "Explaining changes in tax burdens in Latin America: Do politics trump economics?," European Journal of Political Economy, Elsevier, vol. 48(C), pages 162-179.
    8. -, 2009. "Macroeconomic policies in times of crisis: options and perspectives," Documentos de Proyectos 3665, Naciones Unidas Comisión Económica para América Latina y el Caribe (CEPAL).
    9. Mohammed Abdullahi Umar & Chek Derashid & Idawati Ibrahim, 2017. "What Is Wrong With the Fiscal Social Contract of Taxation in Developing Countries? A Dialogue With Self-Employed Business Owners in Nigeria," SAGE Open, , vol. 7(4), pages 21582440177, December.
    10. Ligia Alba Melo-Becerra & Jorge Enrique Ramos-Forero & Camilo Gómez, 2022. "El presupuesto general de la nación: una aproximación a las partidas de transferencias e inversión," Revista Desarrollo y Sociedad, Universidad de los Andes,Facultad de Economía, CEDE, vol. 90(5), pages 153-206, February.
    11. Sena Kimm Gnangnon, 2020. "Effect of Development Aid on Tax Reform in Recipient-Countries: Does Trade Openness Matter?," Journal of International Commerce, Economics and Policy (JICEP), World Scientific Publishing Co. Pte. Ltd., vol. 11(01), pages 1-23, January.
    12. Shin, Geiguen, 2019. "Direct and indirect impacts of liberal immigration policies on the inflow of multinationals in the U.S," Economics Discussion Papers 2019-42, Kiel Institute for the World Economy (IfW Kiel).
    13. Seung-Hyun Lee & Mine Ozer & Yoon-Suk Baik, 2018. "The impact of political connections on government bailout: the 2008 credit crunch in the United States," Economics of Governance, Springer, vol. 19(4), pages 299-315, November.
    14. 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).
    15. Paster, Thomas, 2015. "Bringing power back in: A review of the literature on the role of business in welfare state politics," MPIfG Discussion Paper 15/3, Max Planck Institute for the Study of Societies.
    16. Dany DOMBOU, 2020. "Shadow Effect From Laffer Tax Allergy: New Tax Policy Tool To Fight Tax Evasion," Theoretical and Practical Research in the Economic Fields, ASERS Publishing, vol. 11(1), pages 27-46.
    17. Bonardi, Jean-Philippe, 2008. "The internal limits to firms' nonmarket activities," MPRA Paper 14500, University Library of Munich, Germany.
    18. Urbain T. Yogo & Martine M. Ngo Njib, 2018. "Political Competition and Tax Revenues in Developing Countries," Journal of International Development, John Wiley & Sons, Ltd., vol. 30(2), pages 302-322, March.
    19. Cahan, Steven F., 1996. "Political use of income: Some experimental evidence from Capitol Hill," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, vol. 25(1), pages 69-87.
    20. Fanelli, José María & Jiménez, Juan Pablo, 2009. "Crisis, volatilidad y política fiscal en América Latina," Documentos de Proyectos 4165, Naciones Unidas Comisión Económica para América Latina y el Caribe (CEPAL).

    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:unu:wpaper:wp-2016-92. 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.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with 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: Siméon Rapin (email available below). General contact details of provider: https://edirc.repec.org/data/widerfi.html .

    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.