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Inequality and the Evolution of Institutions of Taxation: Evidence from the Economic History of the Americas

In: The Decline of Latin American Economies: Growth, Institutions, and Crises

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  • Kenneth L. Sokoloff
  • Eric M. Zolt

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  • Kenneth L. Sokoloff & Eric M. Zolt, 2007. "Inequality and the Evolution of Institutions of Taxation: Evidence from the Economic History of the Americas," NBER Chapters, in: The Decline of Latin American Economies: Growth, Institutions, and Crises, pages 83-138, National Bureau of Economic Research, Inc.
    • Handle: RePEc:nbr:nberch:10654
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    1. Keen, Michael & Ligthart, Jenny E., 2002. "Coordinating tariff reduction and domestic tax reform," Journal of International Economics, Elsevier, vol. 56(2), pages 489-507, March.
    2. Alberto Alesina & Reza Baqir & William Easterly, 1999. "Public Goods and Ethnic Divisions," The Quarterly Journal of Economics, President and Fellows of Harvard College, vol. 114(4), pages 1243-1284.
    3. Engerman, Stanley L. & Sokoloff, Kenneth L., 2005. "The Evolution of Suffrage Institutions in the New World," The Journal of Economic History, Cambridge University Press, vol. 65(4), pages 891-921, December.
    4. Stanley L. Engerman & Kenneth Lee Sokoloff, 2002. "Factor Endowments, Inequality, and Paths of Development Among New World Economies," Economía Journal, The Latin American and Caribbean Economic Association - LACEA, vol. 0(Fall 2002), pages 41-110, August.
    5. Thorp, Rosemary, 1998. "Progress, Poverty and Exclusion: An Economic History of Latin America in the 20th Century," IDB Publications (Books), Inter-American Development Bank, number 412, November.
    6. Best, Michael H., 1976. "Political power and tax revenues in Central America," Journal of Development Economics, Elsevier, vol. 3(1), pages 49-82, March.
    7. Burgess, Robin & Stern, Nicholas, 1993. "Taxation and Development," Journal of Economic Literature, American Economic Association, vol. 31(2), pages 762-830, June.
    8. Shome, Parthasarathi, 1999. "Taxation in Latin America: structural trends and impact of administration," Sede de la CEPAL en Santiago (Estudios e Investigaciones) 34658, Naciones Unidas Comisión Económica para América Latina y el Caribe (CEPAL).
    9. Tanzi, Vito & Zee, Howell H., 2000. "Tax Policy for Emerging Markets: Developing Countries," National Tax Journal, National Tax Association;National Tax Journal, vol. 53(2), pages 299-322, June.
    10. Ms. Janet Gale Stotsky & Ms. Asegedech WoldeMariam, 2002. "Central American Tax Reform: Trends and Possibilities," IMF Working Papers 2002/227, International Monetary Fund.
    11. David De Ferranti & Guillermo E. Perry & Francisco H.G. Ferreira & Michael Walton, 2004. "Inequality in Latin America : Breaking with History?," World Bank Publications - Books, The World Bank Group, number 15009.
    12. Einhorn, Robin L., 2006. "American Taxation, American Slavery," University of Chicago Press Economics Books, University of Chicago Press, number 9780226194875, Febrero.
    13. Ernest Feder, 1961. "La Reforma Agraria de la America Latina en Washington, Lucio Mendieta y Nuñez. Mexico, D.F.: Instituto de Investigaciones Sociales, Universidad Nacional Autonoma de Mexico, 1960. Pp. 124. 15 pesos," American Journal of Agricultural Economics, Agricultural and Applied Economics Association, vol. 43(2), pages 480-482.
    14. Mr. Parthasarathi Shome, 1999. "Taxation in Latin America: Structural Trends and Impact of Administration," IMF Working Papers 1999/019, International Monetary Fund.
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    Cited by:

    1. Bertocchi, Graziella & Dimico, Arcangelo, 2014. "Slavery, education, and inequality," European Economic Review, Elsevier, vol. 70(C), pages 197-209.
    2. Abel Gwaindepi & Johan Fourie, 2020. "Public Sector Growth in the British Cape Colony: Evidence From New Data on Expenditure and Foreign Debt, 1830‐1910," South African Journal of Economics, Economic Society of South Africa, vol. 88(3), pages 341-367, September.
    3. Richard Sicotte & Catalina Vizcarra & Kirsten Wandschneider, 2009. "The fiscal impact of the War of the Pacific," Cliometrica, Journal of Historical Economics and Econometric History, Association Française de Cliométrie (AFC), vol. 3(2), pages 97-121, June.
    4. Jorge Baldrich, 2010. "Taxing Our Neighbors? Why Some Sub-National Revenues Are So Small," Working Papers 100, Universidad de San Andres, Departamento de Economia, revised Mar 2010.
    5. Nunn, Nathan, 2014. "Historical Development," Handbook of Economic Growth, in: Philippe Aghion & Steven Durlauf (ed.), Handbook of Economic Growth, edition 1, volume 2, chapter 7, pages 347-402, Elsevier.
    6. Burnard, Trevor & Panza, Laura & Williamson, Jeffrey, 2019. "Living costs, real incomes and inequality in colonial Jamaica," Explorations in Economic History, Elsevier, vol. 71(C), pages 55-71.
    7. Bhattacharya, Sukanta & Saha, Sarani & Banerjee, Sarmila, 2016. "Income inequality and the quality of public services: A developing country perspective," Journal of Development Economics, Elsevier, vol. 123(C), pages 1-17.
    8. Miguel Laborda Pemn, 2011. ""Hombres que entre las raíces": Plantation colonies, slave rebellions and land redistribution in Saint Domingue and Cuba at the late colonial period, c. 1750 c. 1860," Documentos de Trabajo de la Sociedad de Estudios de Historia Agraria 1102, Sociedad de Estudios de Historia Agraria.
    9. Crafts, Nicholas & O’Rourke, Kevin Hjortshøj, 2014. "Twentieth Century Growth*This research has received funding from the European Research Council under the European Union’s Seventh Framework Programme (FP7/2007-2013) / ERC grant agreement no. 249546.," Handbook of Economic Growth, in: Philippe Aghion & Steven Durlauf (ed.), Handbook of Economic Growth, edition 1, volume 2, chapter 6, pages 263-346, Elsevier.
    10. Isidro Hernández Rodríguez, 2015. "Economía política de la tributación en Colombia," Books, Universidad Externado de Colombia, Facultad de Economía, edition 1, number 70.
    11. Gwaindepi, Abel, 2019. "Domestic revenue mobilization in Sub-Saharan Africa and Latin America: A comparative analysis since 1980," Lund Papers in Economic History 209, Lund University, Department of Economic History.
    12. Kottaridi, Constantina & Giakoulas, Dimitris & Manolopoulos, Dimitris, 2019. "Escapism FDI from developed economies: The role of regulatory context and corporate taxation," International Business Review, Elsevier, vol. 28(1), pages 36-47.
    13. Vollrath, Dietrich, 2013. "Inequality and school funding in the rural United States, 1890," Explorations in Economic History, Elsevier, vol. 50(2), pages 267-284.

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