Property Threats and the Politics of Anti-Statism
The Historical Roots of Contemporary Tax Systems in Latin America

Contemporary tax burden differences in Latin America are a function of historical threats to private property.

Gabriel Ondetti (Author)

9781108823456, Cambridge University Press

Paperback / softback, published 2 February 2023

332 pages
22.9 x 15.2 x 1.9 cm, 0.713 kg

'This book is an essential contribution to our understanding of tax systems. Ondetti traces the politics of redistribution and elite reaction to explain why some Latin American countries built fiscal capacity while others did not. In times of unprecedented inequality, progressives can learn lessons relevant to overcoming elite opposition to paying their fair share.' Aaron Schneider, University of Denver

Tax revenues have risen robustly across Latin America in recent decades, casting doubt on the region's reputation for having states too poor to finance economic and social development. However, dramatic differences persist in the magnitude of national tax burdens and public sector size, even among seemingly similar countries. This book examines the historical roots of this variation. Through in-depth case studies of Argentina, Brazil, Chile, and Mexico, as well as evidence from Ecuador and Guatemala, Ondetti reveals the lasting impact of historical episodes of redistributive reform that threatened property rights. Ironically, where such episodes were most extensive, they hindered future taxation by prompting economic elites and social conservatives to mobilize politically against state intervention, forming peak business associations, rightist parties, and other formal and informal organizations that have proven to be remarkably enduring.

1. Introduction
2. Historical Property Threats and Contemporary Tax Burdens
3. Chile: Allende, Counterrevolution and Sustained Neoliberalism
4. Mexico: Cardenismo, Reaction and Low-Tax Stability
5. Brazil: Moderate Statism and Public Sector Expansion
6. Argentina: Populism, Divided Elites and Heavy Taxation
7. Conclusions.

Subject Areas: Political economy [KCP], Comparative politics [JPB], Politics & government [JP], Hispanic & Latino studies [JFSL4]