Contemporary State Building: Elite Taxation and Public Safety in Latin America

This book explores the adoption of elite taxes for public safety purposes, highlighting the importance of business-government linkages to overcome mistrust and build stronger states in the developing world.

Format: Paperback / softback
Length: 219 pages
Publication date: 21 December 2023
Publisher: Cambridge University Press

This book delves into the intricate dynamics behind the adoption of elite taxes for public safety purposes. Contrary to prevailing explanations in the literature, which often attribute fiscal strengthening to factors such as resource dependence and inequality, this book presents a novel theory of elite taxation. It centers on the notion that public safety crises serve as opportune moments for governments to implement tax policies aimed at redistributing wealth among the privileged. Recognizing the critical role of business-government linkages in overcoming mistrust stemming from corruption and lack of accountability, the book offers valuable insights into contemporary state-building efforts in developing countries.

Drawing from extensive evidence gathered across Latin America and detailed case studies from experiences in Colombia, Costa Rica, El Salvador, and Mexico, the book provides scholars and policymakers with a comprehensive blueprint for building stronger and more accountable states. It sheds light on the strategies employed by governments to establish effective tax systems, foster trust between businesses and the state, and promote social welfare. By examining the successes and challenges encountered in these countries, the book offers valuable lessons for policymakers seeking to address economic inequality, promote public safety, and achieve sustainable development in the developing world.

In conclusion, this book offers a fresh perspective on elite taxation and provides a valuable resource for scholars and policymakers seeking to understand and address the complex challenges facing developing countries. By highlighting the importance of business-government linkages and focusing on public safety crises as windows of opportunity, it offers a roadmap for building stronger and more equitable states.

Weight: 370g
Dimension: 152 x 228 x 19 (mm)
ISBN-13: 9781009095983