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Aaron Schneider - State-Building and Tax Regimes in Central America, Häftad

Häftad, Engelska, 2017

State-Building and Tax Regimes in Central America

Av Aaron Schneider

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Beskrivning
In Central America, dynamic economic actors have inserted themselves into global markets. Elites atop these sectors attempt to advance a state-building project that will allow them to expand their activities and access political power, but they differ in their internal cohesion and their dominance with respect to other groups, especially previously constituted elites and popular sectors. Differences in resulting state-building patterns are expressed in the capacity to mobilize revenues from the most dynamic sectors in quantities sufficient to undertake public endeavors and in a relatively universal fashion across sectors. Historical, quantitative and qualitative detail on the five countries of Central America are followed by a focus on El Salvador, Honduras, and Guatemala. The greatest changes have occurred in El Salvador, and Honduras has made some advances, although they are almost as quickly reversed by incentives, exemptions and special arrangements for particular producers. Guatemala has raised revenues only marginally and failed to address problems of inequity across sectors and between rich and poor.
Produktinformation
  • Utgivningsdatum: 2017-09-28
  • Mått: 153 x 230 x 16 mm
  • Vikt: 420 g
  • Format: Häftad
  • Språk: Engelska
  • Antal sidor: 260
  • Förlag: Cambridge University Press
  • ISBN: 9781107454026
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Mer information

Aaron Schneider is the Jill H. and Avram A. Glazer Professor of Social Entrepreneurship and Associate Professor of Political Science and Latin American Studies at Tulane University, Louisiana. He is especially interested in the sources of and uses for the wealth of states, including taxation and expenditure. By treating public finance as a window into the politics of economic development, his work characterizes the way in which state actors interact with the evolution of global capitalism. He has conducted research in Central America, Brazil, Peru, India, sub-Saharan Africa and closer to home in New Orleans. With a mix of quantitative and qualitative methods, Professor Schneider's outputs have included journal articles, book chapters, working papers and policy briefs. Prior to joining Tulane University, he was a Fellow at the University of Sussex in the Institute of Development Studies (IDS) and Advisor to the Chief Economist for Central America and the Caribbean at the Interamerican Development Bank.

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“Central American countries have increased their tax-to-GDP ratio by an average of more than 33% since they started their transition to democracy two decades ago. In spite of sustained efforts, they still collect an average of 30% to 45% less than South American and OECD countries, respectively. This book provides excellent political economy insights to achieve successful tax reform, in a context where mobilizing additional fiscal revenues pari passu with an efficient provision of public goods is crucial for development.” — Alberto Barreix, Principal Fiscal Economist, Inter-American Development Bank

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