State-Building and Tax Regimes in Central America

ISBN-13: 9781107454026 / Angielski / Miękka / 2017 / 259 str.

Aaron Schneider

Opis

Explores the politics of raising revenue from the most dynamic sectors of an economy as an expression of the relationship between state and society and the capacity of state institutions.

Recenzje

“State-Building and Tax Regimes in Central America offers several important contributions. First, it represents the most robust analysis of tax policy in Central America to date. Second, and more generally, Schneider advances our knowledge of the political economy of globalization, especially the ways in which it influences specific policy outputs. Finally, by focusing on the myriad actors and institutions that play a role in shaping political processes, this book will resonate with readers and researchers whose interests extend far beyond tax policy in Central America.” -Matthew A. Johnson, Tulane University, Comparative Political Studies

Spis treści

1. Revenues, states, and Central America; 2. State-building in a globalized political economy; 3. Historical junctures in Central American state-building and tax; 4. 1990s transnational integration: quantitative evaluation of socioeconomic actors, democratic institutions, and tax regimes; 5. Inside-out state-building in El Salvador: dominant and cohesive transnational elites; 6. Outside-in state-building in Honduras: dominant but divided transnational elites; 7. Crisis in Guatemalan state-building: divided, subordinate transnational elites; 8. Conclusion: state-building and tax in developing countries.