Business Organisations, Party Systems and Tax Composition in Developing Countries: A Comparison between Colombia and Peru

IF 1.8 3区经济学 Q3 DEVELOPMENT STUDIES

Journal of Development Studies Pub Date : 2016-12-01 DOI:10.1080/00220388.2016.1153074

Armin von Schiller

引用次数: 13

Abstract

ABSTRACT This paper explores the relationship between socio-political institutions and tax composition in developing countries. It argues that strong business organisations and stable political party systems reduce the uncertainty of fiscal contracts for economic elites. The decrease in uncertainty leads elites to accept a larger share of the tax burden, which governments then collect using progressive tax types more intensively. To illustrate this claim, I provide evidence from a comparative analysis of the Peruvian and the Colombian tax history between 1970 and 2010.

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发展中国家的商业组织、政党制度与税收构成:哥伦比亚与秘鲁的比较

摘要本文探讨了发展中国家社会政治制度与税收构成之间的关系。它认为，强大的商业组织和稳定的政党制度减少了经济精英财政契约的不确定性。不确定性的降低导致精英们接受更大份额的税收负担，然后政府会更密集地使用累进税来征收这些税收。为了说明这一说法，我提供了秘鲁和哥伦比亚1970年至2010年税收历史对比分析的证据。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

Journal of Development Studies Multiple-

CiteScore

5.20

自引率

3.40%

发文量

138

期刊介绍： The Journal of Development Studies was the first and is one of the best known international journals in the area of development studies. Since its foundation in 1964, it has published many seminal articles on development and opened up new areas of debate. Priority is given to papers which are: • relevant to important current research in development policy, theory and analysis • make a novel and significant contribution to the field • provide critical tests, based on empirical work, of alternative theories, perspectives or schools of thought We invite articles that are interdisciplinary or focused on particular disciplines (e.g. economics, politics, geography, sociology or anthropology), with an expectation that all work is accessible to readers across the social sciences. The editors also welcome surveys of the literature in important fields of development policy. All research articles in this journal undergo rigorous peer review, based on initial editor screening and anonymous peer review. Given the high level of submissions, a majority of submissions are rejected quickly with reasons.