State-Building and Tax Regimes in Central America.
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.
Clasificación: | Libro Electrónico |
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Autor principal: | |
Formato: | Electrónico eBook |
Idioma: | Inglés |
Publicado: |
Cambridge :
Cambridge University Press,
2012.
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Temas: | |
Acceso en línea: | Texto completo |
Tabla de Contenidos:
- 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.
- 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.
- 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.
- 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.
- 8: Conclusion: Globalization and State-Building in Developing CountriesThe Politics of Tax Regimes; Countervailing Power; 2009; Appendix: Database on Tax Legislation; Bibliography; Index.