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State-Building and Tax Regimes in Central America

State-Building and Tax Regimes in Central America

Hardcover

Investing & FinanceGeneral Political Science

ISBN10: 1107019095
ISBN13: 9781107019096
Publisher: Cambridge
Published: Mar 12 2012
Pages: 260
Weight: 1.05
Height: 0.90 Width: 6.10 Depth: 9.00
Language: English
In Central America, dynamic economic actors have inserted themselves into global markets. Elites atop these sectors attempt to advance a state-building project that will allow them to expand their activities and access political power, but they differ in their internal cohesion and their dominance with respect to other groups, especially previously constituted elites and popular sectors. Differences in resulting state-building patterns are expressed in the capacity to mobilize revenues from the most dynamic sectors in quantities sufficient to undertake public endeavors, and in a relatively universal fashion across sectors. Historical, quantitative, and qualitative detail on the five countries of Central America are followed by a focus on El Salvador, Honduras, and Guatemala. The greatest changes have occurred in El Salvador, and Honduras has made some advances, although they are almost as quickly reversed by incentives, exemptions, and special arrangements for particular producers. Guatemala has raised revenues only marginally and failed to address problems of inequity across sectors and between rich and poor.

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