Federalism, Fiscal Authority, and Centralization in Latin America
This book explores the politics of fiscal authority, focusing on the centralization of taxation in Latin America during the twentieth century. The book studies this issue in great detail for the case of Mexico. The political (and fiscal) fragmentation associated with civil war at the beginning of the century was eventually transformed into a highly centralized regime. The analysis shows that fiscal centralization can best be studied as the consequence of a bargain struck between self-interested regional and national politicians. Fiscal centralization was more extreme in Mexico than in most other places in the world, but the challenges and problems tackled by Mexican politicians were not unique. The book thus analyzes fiscal centralization and the origins of intergovernmental financial transfers in the other Latin American federal regimes, Argentina, Brazil, and Venezuela. The analysis sheds light on the factors that explain the consolidation of tax authority in developing countries.
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Fiscal Centralization in Mexico
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20th century allocation Argentina authoritarian Baja California beneﬁts Brazil Brazilian C´ardenas capita careers caudillos centralized ﬁscal chapter coalition coefﬁcient conﬂict constitutional corporatist credibility decentralization democracy democratic discussed distribution economic elections electoral elites established evolution expenditures federal bargain federal government federal pact federal revenue federal tax federal transfers Figure ﬁgures ﬁnance ﬁnancial ﬁrst ﬁscal arrangement ﬁscal authority ﬁscal bargain ﬁscal centralization ﬁscal federalism ﬁxed governors graph Hence important increase institutional jurisdiction Latin American federations ment Mexican Mexico military Minas Gerais municipal national government National Tax Convention Nayarit ofﬁce ofﬁcial outcome Pareto set participaciones party system Per´on percent percentage political politicians population president presidential provides provinces redistribution reﬂected reform regime regional remained revenue collection revenue shares revenue-sharing system sales tax shareable signiﬁcant Situado speciﬁc statutory rate strategy suggests Tamaulipas tax authority tax collection taxation threat tion value-added tax variable Venezuela Veracruz veto players vote