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Título : The Power of Preferences: Economic Elites and Light Taxation in Mexico
Palabras clave : Política;Taxation taxes Mexico economic elite
Editorial : Universidad Nacional Autónoma de México
Descripción : In recent years Mexico has had the lightest tax bur - den in Latin America. Using qualitative, historical analysis, this paper argues that a crucial cause of this phenomenon is the resistance of an exception - ally politically mobilized economic elite, which has resulted in the defeat or dilution of repeated attempts at reform. The intensity of elite resistance reflects, in turn, a strongly anti-state ideology con - structed through conflict with the state, especially during the 1930s. This emphasis on the historical construction of preferences clarifies a central par - adox of the literature on Latin American taxation: the fact that a number of authors agree that elite cohesion and political connections are important, but disagree on whether they hinder or facilitate revenue-raising reform.
URI : http://biblioteca-repositorio.clacso.edu.ar/handle/CLACSO/115406
Otros identificadores : http://www.redalyc.org/articulo.oa?id=42152785003
Aparece en las colecciones: Facultad de Ciencias Políticas y Sociales - FCPyS/UNAM - Cosecha

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