Deflecting my burden, hindering redistribution: how elites influence tax legislation in Latin America
Resumen:
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. Our results show how even centre-left parties competing on a redistributive programmatic platform confront and concede to the interests of wealthy elites, especially when sustained interaction between political leaders and economic elites becomes routinized in the long run.
| 2016 | |
| Inglés | |
| Universidad Católica del Uruguay | |
| LIBERI | |
| https://hdl.handle.net/10895/1453 | |
| Acceso abierto |
| _version_ | 1815178685068607488 |
|---|---|
| author | Bogliaccini, Juan Ariel |
| author2 | Luna, Juan Pablo |
| author2_role | author |
| author_facet | Bogliaccini, Juan Ariel Luna, Juan Pablo |
| author_role | author |
| bitstream.checksum.fl_str_mv | 0e6c5e5fdad91f3bf6df10e06fb685c0 8a4605be74aa9ea9d79846c1fba20a33 c02b4d72ac600924f928133ccece1796 f2e9e2ee302f3d4878a2a0b50fd438e3 |
| bitstream.checksumAlgorithm.fl_str_mv | MD5 MD5 MD5 MD5 |
| bitstream.url.fl_str_mv | http://liberi.ucu.edu.uy/xmlui/bitstream/10895/1453/1/wp2016-92.pdf http://liberi.ucu.edu.uy/xmlui/bitstream/10895/1453/2/license.txt http://liberi.ucu.edu.uy/xmlui/bitstream/10895/1453/3/wp2016-92.pdf.txt http://liberi.ucu.edu.uy/xmlui/bitstream/10895/1453/4/wp2016-92.pdf.jpg |
| collection | LIBERI |
| dc.creator.none.fl_str_mv | Bogliaccini, Juan Ariel Luna, Juan Pablo |
| dc.date.accessioned.none.fl_str_mv | 2021-02-25T21:38:30Z |
| dc.date.available.none.fl_str_mv | 2021-02-25T21:38:30Z |
| dc.date.issued.none.fl_str_mv | 2016 |
| dc.description.abstract.none.fl_txt_mv | 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. Our results show how even centre-left parties competing on a redistributive programmatic platform confront and concede to the interests of wealthy elites, especially when sustained interaction between political leaders and economic elites becomes routinized in the long run. |
| dc.identifier.uri.none.fl_str_mv | https://hdl.handle.net/10895/1453 |
| dc.language.iso.none.fl_str_mv | eng |
| dc.publisher.es.fl_str_mv | United Nations University |
| dc.rights.none.fl_str_mv | info:eu-repo/semantics/openAccess |
| dc.source.none.fl_str_mv | reponame:LIBERI instname:Universidad Católica del Uruguay instacron:Universidad Católica del Uruguay |
| dc.title.none.fl_str_mv | Deflecting my burden, hindering redistribution: how elites influence tax legislation in Latin America |
| dc.type.es.fl_str_mv | Working Paper |
| dc.type.none.fl_str_mv | info:eu-repo/semantics/workingPaper |
| dc.type.version.none.fl_str_mv | info:eu-repo/semantics/publishedVersion |
| description | 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. Our results show how even centre-left parties competing on a redistributive programmatic platform confront and concede to the interests of wealthy elites, especially when sustained interaction between political leaders and economic elites becomes routinized in the long run. |
| eu_rights_str_mv | openAccess |
| format | workingPaper |
| id | LIBERI_9448d0856cf9f9bfa8e124f22734755b |
| instacron_str | Universidad Católica del Uruguay |
| institution | Universidad Católica del Uruguay |
| instname_str | Universidad Católica del Uruguay |
| language | eng |
| network_acronym_str | LIBERI |
| network_name_str | LIBERI |
| oai_identifier_str | oai:liberi.ucu.edu.uy:10895/1453 |
| publishDate | 2016 |
| reponame_str | LIBERI |
| repository.mail.fl_str_mv | franco.pertusso@ucu.edu.uy |
| repository.name.fl_str_mv | LIBERI - Universidad Católica del Uruguay |
| repository_id_str | 10342 |
| spelling | 2021-02-25T21:38:30Z2021-02-25T21:38:30Z2016https://hdl.handle.net/10895/1453This 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. Our results show how even centre-left parties competing on a redistributive programmatic platform confront and concede to the interests of wealthy elites, especially when sustained interaction between political leaders and economic elites becomes routinized in the long run.United Nations UniversityDeflecting my burden, hindering redistribution: how elites influence tax legislation in Latin AmericaWorking Paperinfo:eu-repo/semantics/workingPaperinfo:eu-repo/semantics/publishedVersionreponame:LIBERIinstname:Universidad Católica del Uruguayinstacron:Universidad Católica del UruguayBogliaccini, Juan ArielLuna, Juan Pabloenginfo:eu-repo/semantics/openAccessORIGINALwp2016-92.pdfwp2016-92.pdfapplication/pdf390391http://liberi.ucu.edu.uy/xmlui/bitstream/10895/1453/1/wp2016-92.pdf0e6c5e5fdad91f3bf6df10e06fb685c0MD51LICENSElicense.txtlicense.txttext/plain; charset=utf-81748http://liberi.ucu.edu.uy/xmlui/bitstream/10895/1453/2/license.txt8a4605be74aa9ea9d79846c1fba20a33MD52TEXTwp2016-92.pdf.txtwp2016-92.pdf.txtExtracted texttext/plain71822http://liberi.ucu.edu.uy/xmlui/bitstream/10895/1453/3/wp2016-92.pdf.txtc02b4d72ac600924f928133ccece1796MD53THUMBNAILwp2016-92.pdf.jpgwp2016-92.pdf.jpgGenerated Thumbnailimage/jpeg3978http://liberi.ucu.edu.uy/xmlui/bitstream/10895/1453/4/wp2016-92.pdf.jpgf2e9e2ee302f3d4878a2a0b50fd438e3MD5410895/14532021-05-18 15:42:09.271oai:liberi.ucu.edu.uy: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Universidadhttps://www.ucu.edu.uy/https://liberi.ucu.edu.uy/oai/requestfranco.pertusso@ucu.edu.uyUruguayopendoar:103422021-05-18T18:42:09LIBERI - Universidad Católica del Uruguayfalse |
| spellingShingle | Deflecting my burden, hindering redistribution: how elites influence tax legislation in Latin America Bogliaccini, Juan Ariel |
| status_str | publishedVersion |
| title | Deflecting my burden, hindering redistribution: how elites influence tax legislation in Latin America |
| title_full | Deflecting my burden, hindering redistribution: how elites influence tax legislation in Latin America |
| title_fullStr | Deflecting my burden, hindering redistribution: how elites influence tax legislation in Latin America |
| title_full_unstemmed | Deflecting my burden, hindering redistribution: how elites influence tax legislation in Latin America |
| title_short | Deflecting my burden, hindering redistribution: how elites influence tax legislation in Latin America |
| title_sort | Deflecting my burden, hindering redistribution: how elites influence tax legislation in Latin America |
| url | https://hdl.handle.net/10895/1453 |
