Private wealth and public revenue in Latin America : business power and tax politics / Tasha Fairfield.
2015
KG735 .F35 2015 (Mapit)
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Author
Fairfield, Tasha, 1973-
Title
Private wealth and public revenue in Latin America : business power and tax politics / Tasha Fairfield.
Imprint
New York, NY : Cambridge University Press, 2015.
Description
xvii, 345 pages ; 24 cm
Formatted Contents Note
Divergent reform experiences
Agenda formulation and proposal outcomes
Outline of the argument
Business power, fiscal bargaining, and redistribution in democracies
Research strategy
Instrumental power
Structural power
Integrating analysis of instrumental and structural power
Reform strategies: circumventing elites' power
Popular mobilization: counteracting (or reinforcing) elites' power
Conclusion
The rationale for increasing the corporate tax
Business's weak structural power
Business's strong instrumental power
Restricting the agenda: the dynamics of policy proposals under Lagos
Continuity and change: corporate tax nonreform under Bachelet
The 1990 reform in retrospect
Conclusion
The concertación's strategy repertoire
The 2001 anti-evasion reform
Taxing the mining sector
Eliminating a regressive income tax benefit
Curtailing a regressive VAT credit
Conclusion
Limited structural power
Weak instrumental power
Corporate taxes
Individual taxes
Conclusion
Bank-information access and interest earnings
Comparative perspective: bank-information access in Chile
Taxing financial transactions
Conclusion
VAT politics
Export taxes
Conclusion: Argentina's sectoral tax politics
Business's instrumental power
Popular mobilization
Sáchez de Lozada's ill-fated 2003 income tax
Mesa's 2004 tax reform
The 2005 hydrocarbon reform
Conclusion
Morales's tax agenda
Piñera's tax increases
Partisanship and tax policy
Business power and influence
Business politics and the "public good"
Elite cohesion and taxation
The politics of policies
On politics and explanation.
Agenda formulation and proposal outcomes
Outline of the argument
Business power, fiscal bargaining, and redistribution in democracies
Research strategy
Instrumental power
Structural power
Integrating analysis of instrumental and structural power
Reform strategies: circumventing elites' power
Popular mobilization: counteracting (or reinforcing) elites' power
Conclusion
The rationale for increasing the corporate tax
Business's weak structural power
Business's strong instrumental power
Restricting the agenda: the dynamics of policy proposals under Lagos
Continuity and change: corporate tax nonreform under Bachelet
The 1990 reform in retrospect
Conclusion
The concertación's strategy repertoire
The 2001 anti-evasion reform
Taxing the mining sector
Eliminating a regressive income tax benefit
Curtailing a regressive VAT credit
Conclusion
Limited structural power
Weak instrumental power
Corporate taxes
Individual taxes
Conclusion
Bank-information access and interest earnings
Comparative perspective: bank-information access in Chile
Taxing financial transactions
Conclusion
VAT politics
Export taxes
Conclusion: Argentina's sectoral tax politics
Business's instrumental power
Popular mobilization
Sáchez de Lozada's ill-fated 2003 income tax
Mesa's 2004 tax reform
The 2005 hydrocarbon reform
Conclusion
Morales's tax agenda
Piñera's tax increases
Partisanship and tax policy
Business power and influence
Business politics and the "public good"
Elite cohesion and taxation
The politics of policies
On politics and explanation.
Bibliography, etc. Note
Includes bibliographical references (pages 309-332) and index.
Location
STA
Call Number
KG735 .F35 2015
Language
English
ISBN
9781107088375 (hardback ; alkaline paper)
1107088372 (hardback ; alkaline paper)
9781107459090 (paperback; alkaline paper)
1107459095 (paperback; alkaline paper)
1107088372 (hardback ; alkaline paper)
9781107459090 (paperback; alkaline paper)
1107459095 (paperback; alkaline paper)
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