Race and Regionalism in the Politics of Taxation in Brazil and South AfricaCambridge University Press, 2003 - 323 Seiten Nationally-specific definitions of citizenship proved decisive for the development of the Tax State in Brazil and South Africa in the 20th century. Although both countries had been divided along racial and regional lines in the late 19th century, watershed constitutions addressed these political problems in very different ways. South Africa's institutionalized white supremacy created a level of political solidarity that contributed to the development of a highly progressive and efficient tax system. In Brazil, federalism and official non-racialism proved more divisive, making the enactment and collection of progressive taxes much more difficult. |
Inhalt
The Politics of Taxation | 1 |
The Problem in Perspective | 5 |
The Argument | 9 |
Alternative Explanations | 23 |
A Nested Approach to Comparative Analysis | 32 |
The Tax State in Comparative Perspective | 38 |
The Tax State Defined | 39 |
Toward a Typology of the Tax State | 43 |
Weathering Economic and Political Crises 19151990 | 167 |
Conclusion | 171 |
Shadows of the Past Tax Reform in an Era of Globalization and Democratization | 173 |
Pressures for Tax Reform from Home and Abroad | 177 |
The Reconstruction of Racial and Regional Identities | 185 |
Class Relations and Political Strategies | 195 |
Patterns of Tax Reform Compared | 213 |
Conclusion | 235 |
Measurement and Classification | 60 |
Conclusion | 67 |
Critical Juncture Defining National Political Community | 68 |
Race and Region | 70 |
Two Definitions of National Political Community | 78 |
Influence on Class Relations | 89 |
Conclusion | 104 |
The Rise of the Modern Tax State in Brazil and South Africa | 106 |
Legacies of PreModern Taxation | 107 |
The Context of 20thcentury StateBuilding | 113 |
Patterns of Taxation and State Development 19001915 | 117 |
Three Episodes of Politics and Taxation | 122 |
Political Community and Taxation Beyond Brazil and South Africa | 237 |
Case Selection | 238 |
Estimating the Impact of National Political Community on Taxation | 239 |
Alternative Explanations | 264 |
Conclusion | 269 |
Conclusion | 271 |
The Influence of Identity Politics and Political Community | 274 |
Implications for Brazil and South Africa in the 21st Century | 277 |
ComparativeHistorical Analysis | 284 |
| 291 | |
| 309 | |
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Race and Regionalism in the Politics of Taxation in Brazil and South Africa Evan S. Lieberman Eingeschränkte Leseprobe - 2003 |
Race and Regionalism in the Politics of Taxation in Brazil and South Africa Evan S. Lieberman Keine Leseprobe verfügbar - 2003 |
Häufige Begriffe und Wortgruppen
20th century Afrikaner analysis and/or apartheid Brazil and South Brazilian bureaucracy central challenge chapter cleavages comparative conflict constitution consumption taxes cooperative countries cross-national defined definitions of NPC demands democratic economic elites ethnic exclusionary factors federal finance highly historical IBGE idioms important income and property income tax income tax collections individuals industrial influence institutional interests interviews labor leaders legacy levels lower groups National Political Community organizations outcomes particularly patterns Paulo percent of GDP period political community model population progressive tax racial and regional rates regime regional identities regressive relationship relatively Rio de Janeiro salience São Paulo sectors share significant similar social South Africa Statistics South Africa strategies structure tax administration tax bases tax burden tax policy tax reform tax revenues tax system taxation taxpayers tend tion Union upper groups upper-income variables various white supremacy World World Bank