Going Where the Money Is: Strategies for Taxing Economic Elites in Unequal Democracies
How can policymakers circumvent obstacles to taxing economic elites? This question is critical for developing countries, especially in Latin America where strengthening tax capacity depends significantly on tapping under-taxed, highly-concentrated income and profits. Drawing on diverse literatures and extensive fieldwork, the paper identifies six strategies that facilitate enactment of modest tax increases by mobilizing popular support and/or tempering elite antagonism. Case studies from Chile, Argentina, and Bolivia illustrate the effect of these strategies on the fate of tax reform initiatives. The analysis builds theory on tax politics and yields implications for research on reform coalitions and gradual institutional change.
If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
As the access to this document is restricted, you may want to look for a different version under "Related research" (further below) or search for a different version of it.
References listed on IDEAS
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
- Thandika Mkandawire, 2010.
"On Tax Efforts and Colonial Heritage in Africa,"
Journal of Development Studies,
Taylor & Francis Journals, vol. 46(10), pages 1647-1669.
- Thomas Piketty & Emmanuel Saez & Stefanie Stantcheva, 2011.
"Optimal Taxation of Top Labor Incomes: A Tale of Three Elasticities,"
NBER Working Papers
17616, National Bureau of Economic Research, Inc.
- Thomas Piketty & Emmanuel Saez & Stefanie Stantcheva, 2014. "Optimal Taxation of Top Labor Incomes: A Tale of Three Elasticities," American Economic Journal: Economic Policy, American Economic Association, vol. 6(1), pages 230-71, February.
- Stefanie Stantcheva & Emmanuel Saez & Thomas Piketty, 2012. "Optimal Taxation of Top Labor Incomes: A Tale of Three Elasticities," 2012 Meeting Papers 78, Society for Economic Dynamics.
- Piketty, Thomas & Saez, Emmanuel & Stantcheva, Stefanie, 2011. "Optimal Taxation of Top Labor Incomes: A Tale of Three Elasticities," CEPR Discussion Papers 8675, C.E.P.R. Discussion Papers.
- Thomas Piketty & Emmanuel Saez & Stefanie Stantcheva, 2014. "Optimal Taxation of Top Labor Incomes: A Tale of Three Elasticities," PSE - Labex "OSE-Ouvrir la Science Economique" halshs-00944873, HAL.
- Emmanuel Saez, 2001. "Using Elasticities to Derive Optimal Income Tax Rates," Review of Economic Studies, Oxford University Press, vol. 68(1), pages 205-229.
- Goñi, Edwin & Humberto López, J. & Servén, Luis, 2011.
"Fiscal Redistribution and Income Inequality in Latin America,"
Elsevier, vol. 39(9), pages 1558-1569, September.
- Goni, Edwin & Lopez, J. Humberto & Serven, Luis, 2008. "Fiscal redistribution and income inequality in Latin America," Policy Research Working Paper Series 4487, The World Bank.
- Richard M. Bird & Eric M. Zolt, 2005.
"Redistribution via Taxation: The Limited Role of the Personal Income Tax in Developing Countries,"
International Center for Public Policy Working Paper Series, at AYSPS, GSU
paper0507, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
- Richard M. Bird & Eric M. Zolt, 2014. "Redistribution via Taxation: The Limited Role of the Personal Income Tax in Developing Countries," Annals of Economics and Finance, Society for AEF, vol. 15(2), pages 625-683, November.
- Richard M. Bird & Eric M. Zolt, 2005. "Redistribution via Taxation: The Limited Role of the Personal Income Tax in Developing Countries," International Tax Program Papers 0508, International Tax Program, Institute for International Business, Joseph L. Rotman School of Management, University of Toronto.
When requesting a correction, please mention this item's handle: RePEc:eee:wdevel:v:47:y:2013:i:c:p:42-57. See general information about how to correct material in RePEc.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Zhang, Lei)
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 references are entirely missing, you can add them using this form.
If the full references list an item that is present in RePEc, but the system did not link 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 profile, as there may be some citations waiting for confirmation.
Please note that corrections may take a couple of weeks to filter through the various RePEc services.