External publications
Business organisations, party systems and tax composition in developing countries: a comparison between Colombia and Peru
von Schiller, ArminExternal Publications (2016)
in: The Journal of Development Studies 52 (12), 1722-1743
DOI: https://doi.org/10.1080/00220388.2016.1153075
Volltext/Document
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.
Contact
Cornelia Hornschild
Publication Coordinator
E-mail Cornelia.Hornschild@idos-research.de
Phone +49 (0)228 94927-135
Fax +49 (0)228 94927-130
Alexandra Fante
Librarian/ Open Access Coordinator
E-Mail Alexandra.Fante@idos-research.de
Telefon +49 (0)228 94927-321
Fax +49 (0)228 94927-130