IDEAS home Printed from https://ideas.repec.org/
MyIDEAS: Login to save this article or follow this journal

Reforming the state: A study of the peruvian tax reform

  • Francisco Durand
  • Rosemary Thorp
Registered author(s):

    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.

    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.

    File URL: http://www.tandfonline.com/doi/abs/10.1080/13600819808424150
    Download Restriction: Access to full text is restricted to subscribers.

    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.

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

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

    as
    in new window

    Handle: RePEc:taf:oxdevs:v:26:y:1998:i:2:p:133-151
    Contact details of provider: Web page: http://www.tandfonline.com/CODS20

    Order Information: Web: http://www.tandfonline.com/pricing/journal/CODS20

    No references listed on IDEAS
    You can help add them by filling out this form.

    This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.

    When requesting a correction, please mention this item's handle: RePEc:taf:oxdevs:v:26:y:1998:i:2:p:133-151. 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: (Michael McNulty)

    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.

    This information is provided to you by IDEAS at the Research Division of the Federal Reserve Bank of St. Louis using RePEc data.