Description |
1 online resource (262 pages) |
Contents |
Cover; State-Building and Tax Regimes in Central America; Title; Copyright; Contents; Figures and Tables; Acronyms; Preface; 1: Revenues, States, and Central America; The Nature of Tax; The Argument; Methodology of Research and Comparison; Structure of the Book; 2: State-Building in a Globalized Political Economy; Globalization; State-Building; Fiscal Sociology; Framework of State-Building and Tax Regimes; Political Actors; Institutions; Processes; Conclusion; 3: Historical Junctures in Central American State-Building and Tax; Central American State-Building Over Time and Across Space |
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Period OnePeriod Two; Period Three; Period Four; Tax Regimes; Period One; Period Two; Period Three; Period Four; 1980s Crisis; Conclusion; 4: 1990s Transnational Integration: Quantitative Evaluation of Socioeconomic Actors, Democratic Institutions, and Tax Regimes; Introduction; Socioeconomic Actors; Political System; Fiscal Conditions; Conclusion; 5: Inside-Out State-Building in El Salvador: Dominant and Cohesive Transnational Elites; Introduction; Increase Taxes, But Not on the Wealthiest; Dominant and Cohesive Transnational Elites |
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Transnational Elite Internal Structure and State-Building AgendaRelation with Popular Sectors; Political Parties; Facilitating State-Building; Peace Accords 1992; Legislative Assembly; Reform Abundance; Tendencies of Reform; Reforms By Fiat and Retreat; Reform by Fiat; Retreat; Conclusion; 6: Outside-In State-Building in Honduras: Dominant but Divided Transnational Elites; Increasing Taxes and Tax Breaks; Dominant but Divided Transnational Elites; Economic Actors; Popular Sectors; Transnational Technopols; Political Parties; Parallel Institutions; Congress; Transnational Institutions |
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Reform CyclesTendencies of Reform; Reform from Outside and Erosion; Reform by Erosion; Technopol Reform; Conclusion; 7: Crisis in Guatemalan State-Building: Divided, Subordinate Transnational Elites; Introduction; Emergency Increases, Stagnating Tax; Evolution and Main Trends; Divided and Subordinate Transnational Elites; Economic Actors; Popular Sectors; Political Parties; Institutional Obstacles; Constitutional Court; Congress; Many Reforms, Little Change; Tendencies of Reform; Reform Collapse and By Stealth; Reform Collapse; Reform by Stealth; Conclusion |
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8: Conclusion: Globalization and State-Building in Developing CountriesThe Politics of Tax Regimes; Countervailing Power; 2009; Appendix: Database on Tax Legislation; Bibliography; Index |
Summary |
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 |
Bibliography |
Includes bibliographical references and index |
Notes |
Print version record |
Subject |
Tax administration and procedure -- Central America
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Nation-building -- Central America
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POLITICAL SCIENCE -- General.
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Nation-building
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Politics and government
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Tax administration and procedure
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SUBJECT |
Central America -- 1979- -- Politics and government
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Subject |
Central America
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Form |
Electronic book
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ISBN |
9781139338752 |
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1139338757 |
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1107019095 |
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9781107019096 |
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9781139094061 |
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1139094068 |
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9781139337014 |
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1139337017 |
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9786613572080 |
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661357208X |
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1107454026 |
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9781107454026 |
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