Going Where the Money Is: Strategies for Taxing Economic Elites in Unequal Democracies
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How can policymakers circumvent obstacles to taxing economic elites? This question is critical for developing countries, especially in Latin America where strengthening tax capacity depends significantly on tapping under-taxed, highly-concentrated income and profits. Drawing on diverse literatures and extensive fieldwork, the paper identifies six strategies that facilitate enactment of modest tax increases by mobilizing popular support and/or tempering elite antagonism. Case studies from Chile, Argentina, and Bolivia illustrate the effect of these strategies on the fate of tax reform initiatives. The analysis builds theory on tax politics and yields implications for research on reform coalitions and gradual institutional change.
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Appendix A exceeds the length of Fairfield's (2013) article, which included three additional case studies; Fairfield's (2015) book includes over 28 case studies.
“Appendix A, which includes various cross checks to ensure that likelihoods are sensible and reasonably consistent across the problem, exceeds the length of Fairfield's (2013) article, which included three additional case studies; Fairfield's (2015) book includes over 28 case studies.”
From Explicit Bayesian Analysis for Process Tracing: Guidelines, Opportunities, and Caveats (2017) · cites this paper as Fairfield's (2013)
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Experimental — accuracy not yet measuredSome of the hypotheses assessed against Fairfield's (2013) explanation involve causal mechanisms that in the real world could potentially operate simultaneously or in interaction.
“Some of the hypotheses we assess against Fairfield's (2013) explanation involve causal mechanisms that-in the real world-could potentially operate simultaneously or in interaction.”
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- Authors
- Fairfield, T.
- Affiliations
- London School of Economics and Political Science (GB)
- Corresponding author
- Fairfield, Tasha
- ORCID
- Fairfield, Tasha
- Venue
- World Development
- Publisher
- Elsevier BV
- Published
- 2013-07
- Volume
- 47
- Pages
- 42-57
- ISSN
- 0305-750X (ISSN-L)
- OpenAlex
- W2031442581
- Cited by
- 134
- References
- 56
- Citations by year
- 2026: 5 · 2025: 4 · 2024: 6 · 2023: 12 · 2022: 20 · 2021: 10 · 2020: 29 · 2019: 10 · 2018: 4 · 2017: 10 · 2016: 11 · 2015: 8 · 2014: 4 · 2013: 1
- FWCI
- 18.79
- Type
- journal article
- Language
- en
- Open access
- bronze
- doi.org
- Locations
- World Development (publishedVersion)
- London School of Economics and Political Science Research Online (London School of Economics and Political Science) (acceptedVersion)
- London School of Economics and Political Science Theses Online (London School of Economics and Political Science) (submittedVersion)
- SSRN Electronic Journal (submittedVersion)
- RePEc: Research Papers in Economics (submittedVersion)
- Figshare (submittedVersion, cc-by)
- OpenDocs (Institute of Development Studies) (submittedVersion)
- Topics
- Social Sciences › Economics, Econometrics and Finance › Economics and Econometrics › Taxation and Compliance Studies
- Social Sciences › Economics, Econometrics and Finance › Economics and Econometrics › Economic and Fiscal Studies
- Social Sciences › Economics, Econometrics and Finance › Economics and Econometrics › Fiscal Policies and Political Economy
- Keywords
- tax politics, tax reform, tax capacity, elite mobilization, popular support, reform coalitions, gradual institutional change, Latin America, Chile, Argentina, Bolivia, developing countries
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