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National Political Community and the Politics of Income Taxation in Brazil and South Africa in the Twentieth Century

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  • EVAN S. LIEBERMAN

Abstract

Why was the South African state so much more successful than the Brazilian state in its attempts to collect income taxes during the twentieth century? Nationally distinctive tax policies and patterns of administration can be explained by examining the impact of contrasting definitions of National Political Community, specified in critical constitutions written around the turn of the century. The ways in which racial and spatial cleavages were addressed in the 1891 Brazilian constitution and the 1909 South Africa Act influenced the development of interclass and intraclass relations, which in turn affected the willingness of upper-income groups to accept state demands for income tax payments. Varied patterns of state development were largely predicated on contested notions of “us†and “them.â€

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  • Evan S. Lieberman, 2001. "National Political Community and the Politics of Income Taxation in Brazil and South Africa in the Twentieth Century," Politics & Society, , vol. 29(4), pages 515-555, December.
    • Handle: RePEc:sae:polsoc:v:29:y:2001:i:4:p:515-555
    DOI: 10.1177/0032329201029004003
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    Cited by:

    1. Bradlow, Benjamin H., 2019. "Weapons Of The Strong: Elite Resistance And The Neo-Apartheid City," SocArXiv g5y3b, Center for Open Science.
    2. Scott Gehlbach, 2003. "Taxability and Government Support of Business Activity: Testing Theories of Social-Contract Failure," Working Papers w0028, New Economic School (NES).
    3. Scott Gehlbach, 2003. "Taxability, Elections, and Government Support of Business Activity," Working Papers w0030, Center for Economic and Financial Research (CEFIR).
    4. Sacks, Audrey, 2012. "Can donors and non-state actors undermine citizens'legitimating beliefs ?," Policy Research Working Paper Series 6158, The World Bank.
    5. Schützhofer, Timm B., 2016. "Ecuador’s fiscal policies in the context of the citizens’ revolution: a ‘virtuous cycle’ and its limits," IDOS Discussion Papers 15/2016, German Institute of Development and Sustainability (IDOS).
    6. Scott Gehlbach, 2003. "Taxability and Low-Productivity Traps," Working Papers w0029, Center for Economic and Financial Research (CEFIR).
    7. Unda Gutierrez, Monica & Moreno Jaimes, Carlos, 2015. "La recaudación del impuesto predial: un análisis de sus determinantes económicos en el periodo 1969-2010 [Property tax collection in Mexico: an analysis of its economic determinants in the period 1," MPRA Paper 66780, University Library of Munich, Germany.
    8. Margaret Levi & Audrey Sacks, 2009. "Legitimating beliefs: Sources and indicators," Regulation & Governance, John Wiley & Sons, vol. 3(4), pages 311-333, December.
    9. Scott Gehlbach, 2003. "Taxability and Government Support of Business Activity: Testing Theories of Social-Contract Failure," Working Papers w0028, Center for Economic and Financial Research (CEFIR).
    10. Wilkinson, Kate, 2009. "Adapting EUROMOD for use in a developing country – the case of South Africa and SAMOD," EUROMOD Working Papers EM5/09, EUROMOD at the Institute for Social and Economic Research.
    11. Scott Gehlbach, 2003. "Taxability, Elections, and Government Support of Business Activity," Working Papers w0030, New Economic School (NES).

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