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Globalization, Taxation, and Burden-Shifting in Latin America

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  • Wibbels, Erik
  • Arce, Moisés

Abstract

Most researchers interested in the relationship between global markets and public policy focus on advanced industrial democracies. In contrast, we examine competing hypotheses as to globalization's effect on governments by expanding the scope of the discussion to include developing nations. More specifically, we investigate the relationship between international market integration and the evolving burden of taxation on capital, as well as the subsequent response of markets to shifts in tax policy in Latin America since the late 1970s. Consistent with our theoretical expectations, we find that global market forces are more constraining vis-Ã -vis tax policy in Latin America than in the world's wealthiest nations. Despite these market-based pressures, however, national politics continue to influence tax policy in Latin America in a manner consistent with findings on advanced industrial democracies. As such, developing nations continue to have some room to manipulate policy, though within the context of a more strictly neoliberal context than their counterparts in advanced industrial democracies.

Suggested Citation

  • Wibbels, Erik & Arce, Moisés, 2003. "Globalization, Taxation, and Burden-Shifting in Latin America," International Organization, Cambridge University Press, vol. 57(1), pages 111-136, January.
  • Handle: RePEc:cup:intorg:v:57:y:2003:i:01:p:111-136_57
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    As found on the RePEc Biblio, the curated bibliography for Economics:
    1. > Political Economy > The Political Economy of Latin America

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    Cited by:

    1. Bergh, Andreas & Nilsson, Therese, 2010. "Good for Living? On the Relationship between Globalization and Life Expectancy," World Development, Elsevier, vol. 38(9), pages 1191-1203, September.
    2. 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.
    3. Stephen Kaplan, 2014. "The China Boom in Latin America: An End to Austerity," Working Papers 2014-19, The George Washington University, Institute for International Economic Policy.
    4. Limberg, Julian, 2022. "Building a tax state in the 21st century: Fiscal pressure, political regimes, and consumption taxation," World Development, Elsevier, vol. 154(C).
    5. Wibbels, Erik, 2006. "Dependency Revisited: International Markets, Business Cycles, and Social Spending in the Developing World," International Organization, Cambridge University Press, vol. 60(2), pages 433-468, April.
    6. Desai, Raj M. & Rudra, Nita, 2019. "Trade, poverty, and social protection in developing countries," European Journal of Political Economy, Elsevier, vol. 60(C).
    7. Raj M. Desai & Nita Rudra, 2016. "Trade, poverty, and social protection in developing countries," WIDER Working Paper Series wp-2016-139, World Institute for Development Economic Research (UNU-WIDER).
    8. Raj M. Desai & Nita Rudra, 2016. "Trade, poverty, and social protection in developing countries," WIDER Working Paper Series 139, World Institute for Development Economic Research (UNU-WIDER).

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