Reforming the state: A study of the peruvian tax reform
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.
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.
Volume (Year): 26 (1998)
Issue (Month): 2 ()
|Contact details of provider:|| Web page: http://www.tandfonline.com/CODS20|
|Order Information:||Web: http://www.tandfonline.com/pricing/journal/CODS20|
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 references are entirely missing, you can add them using this form.