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Deflecting my burden, hindering redistribution: How elites influence tax legislation in Latin America

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  • Juan A. Bogliaccini
  • Juan Pablo Luna

Abstract

This paper proposes to understand a singular but salient factor that enables the wealthy to deflect their tax burden downwards: elites' political leverage to shape legislation via their capacity to influence political actors and policy outcomes. The analysis sheds light on alternative mechanisms used by economic elites over time and space. Our analysis of the political economy of taxing upper-income groups in Chile and Uruguay reveals the importance of continuous political agency on the part of organized elite interest groups.

Suggested Citation

  • Juan A. Bogliaccini & Juan Pablo Luna, 2016. "Deflecting my burden, hindering redistribution: How elites influence tax legislation in Latin America," WIDER Working Paper Series wp-2016-92, World Institute for Development Economic Research (UNU-WIDER).
    • Handle: RePEc:unu:wpaper:wp-2016-92
    as

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    File URL: https://www.wider.unu.edu/sites/default/files/wp2016-92.pdf
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    References listed on IDEAS

    as
    1. Alisha C. Holland, 2015. "The Distributive Politics of Enforcement," American Journal of Political Science, John Wiley & Sons, vol. 59(2), pages 357-371, February.
    2. Jonathan Di John, 2006. "The Political Economy of Taxation and Tax Reform in Developing Countries," WIDER Working Paper Series RP2006-74, World Institute for Development Economic Research (UNU-WIDER).
    3. Quinn, Dennis P. & Shapiro, Robert Y., 1991. "Business Political Power: The Case of Taxation," American Political Science Review, Cambridge University Press, vol. 85(3), pages 851-874, September.
    4. repec:idb:brikps:76957 is not listed on IDEAS
    5. Teresa Ter-Minassian, 2012. "More than Revenue: Main Challenges for Taxation in Latin America and the Caribbean," Research Department Publications 4803, Inter-American Development Bank, Research Department.
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    Cited by:

    1. Bruno Martorano, 2018. "Taxation and Inequality in Developing Countries: Lessons from the Recent Experience of Latin America," Journal of International Development, John Wiley & Sons, Ltd., vol. 30(2), pages 256-273, March.
    2. Lopez, Matias & Moraes Silva, Graziella & Teeger, Chana & Marques, Pedro, 2022. "Economic and cultural determinants of elite attitudes toward redistribution," LSE Research Online Documents on Economics 104273, London School of Economics and Political Science, LSE Library.
    3. Bruno Martorano, 2018. "Taxation and Inequality in Developing Countries: Lessons from the Recent Experience of Latin America," Journal of International Development, John Wiley & Sons, Ltd., vol. 30(2), pages 256-273, March.
    4. repec:idq:ictduk:12799 is not listed on IDEAS

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