Remittances and Revenue in Latin America, 1990-2017.

IF 1.8 2区社会学 Q3 DEVELOPMENT STUDIES

Studies in Comparative International Development Pub Date : 2023-03-23 DOI:10.1007/s12116-023-09390-3

Michael D Tyburski

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引用次数: 1

Abstract

Do international remittances increase government tax income in developing economies? This study investigates remittances' relationship to revenue within Latin American countries. The author builds on recent micro-level research by conceptualizing households with remittances as a transnational dispersed interest group in the political economy of taxation. Remittances increase recipients' wealth and decouple their well-being from domestic economic processes. Together, these effects suggest that remittances generate tax preferences that align more closely with promarket tax policies offered by the political right while decreasing the value of social protection expenditures. The author hypothesizes that these effects lead remittances to boost tax revenue when the right governs, but not the left. However, shifts to the left limit remittances' effect on revenue by decreasing income from direct taxes on wealth. Results from time-series error correction models, an event-study analysis, and twostage least squares models support these expectations.

Supplementary information: The online version contains supplementary material available at 10.1007/s12116-023-09390-3.

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1990-2017年拉丁美洲的汇款和收入。

国际汇款会增加发展中经济体的政府税收吗？本研究调查了拉丁美洲国家汇款与收入的关系。作者在最近微观层面研究的基础上，将有汇款的家庭概念化为税收政治经济中的跨国分散利益集团。汇款增加了收款人的财富，使他们的福祉与国内经济进程脱钩。总之，这些影响表明，汇款产生的税收优惠与政治右翼提供的市场前税收政策更加一致，同时降低了社会保护支出的价值。作者假设，当右翼执政时，这些影响会导致汇款增加税收，而不是左翼执政。然而，向左翼的转变通过减少财富直接税收入来限制汇款对收入的影响。时间序列误差校正模型、事件研究分析和两阶段最小二乘模型的结果支持这些期望。补充信息：在线版本包含补充材料，请访问10.1007/s12116-023-09390-3。

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

Studies in Comparative International Development Multiple-

CiteScore

4.40

自引率

3.70%

发文量

期刊介绍： Studies in Comparative International Development (SCID) is an interdisciplinary journal that addresses issues concerning political, social, economic, and environmental change in local, national, and international contexts. Among its major emphasis are political and state institutions; the effects of a changing international economy; political-economic models of growth and distribution; and the transformation of social structure and culture.The journal has a tradition of presenting critical and innovative analytical perspectives that challenge prevailing orthodoxies. It publishes original research articles on the developing world and is open to all theoretical and methodical approaches.