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State-Building and Tax Regimes in Central America (Paperback)
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State-Building and Tax Regimes in Central America (Paperback)
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In Central America, dynamic economic actors have inserted
themselves into global markets. Elites atop these sectors attempt
to advance a state-building project that will allow them to expand
their activities and access political power, but they differ in
their internal cohesion and their dominance with respect to other
groups, especially previously constituted elites and popular
sectors. Differences in resulting state-building patterns are
expressed in the capacity to mobilize revenues from the most
dynamic sectors in quantities sufficient to undertake public
endeavors, and in a relatively universal fashion across sectors.
Historical, quantitative, and qualitative detail on the five
countries of Central America are followed by a focus on El
Salvador, Honduras, and Guatemala. The greatest changes have
occurred in El Salvador, and Honduras has made some advances,
although they are almost as quickly reversed by incentives,
exemptions, and special arrangements for particular producers.
Guatemala has raised revenues only marginally and failed to address
problems of inequity across sectors and between rich and poor.
General
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