Business organisations, party systems and tax composition in developing countries: a comparison between Colombia and Peru

von Schiller, Armin
External Publications (2016)

in: The Journal of Development Studies 52 (12), 1722-1743

DOI: https://doi.org/10.1080/00220388.2016.1153075
Volltext/Document

This paper explores the relationship between socio-political institutions and tax composition in developing countries. It argues that strong business organisations and stable political party systems reduce the uncertainty of fiscal contracts for economic elites. The decrease in uncertainty leads elites to accept a larger share of the tax burden, which governments then collect using progressive tax types more intensively. To illustrate this claim, I provide evidence from a comparative analysis of the Peruvian and the Colombian tax history between 1970 and 2010.

About the author

Schiller, Armin von

Political Science

Schiller

Further experts

Baumann, Max-Otto

Political Science 

Breuer, Anita

Political Scientist 

Dick, Eva

Sociologist and Spatial Planner 

El-Haddad, Amirah

Economy 

Fasold, Maximilian

Political Economy 

Haldenwang, Christian von

Political Science 

Hilbrich, Sören

Economy 

Houdret, Annabelle

Political Scientist 

Leininger, Julia

Political Scientist 

Morare, Ditebogo Modiegi

Political Science 

Nowack, Daniel

Political Science 

Roll, Michael

Sociology 

Sommer, Christoph

Economist 

Walle, Yabibal

Development Economics