Federalism, Fiscal Authority, and Centralization in Latin America

出版者:Cambridge University Press

作者:Alberto Diaz-Cayeros

页数:302

出版时间:2006-8-21

价格:GBP 67.00

装帧:Hardcover

isbn号码:9780521861632

丛书系列:Cambridge Studies in Comparative Politics

图书标签:比较政治政治学联邦制政治经济学拉美研究

This book explores the politics of fiscal authority, focusing on the centralization of taxation in Latin America during the twentieth century. The book studies this issue in great detail for the case of Mexico. The political (and fiscal) fragmentation associated with civil war at the beginning of the century was eventually transformed into a highly centralized regime. The analysis shows that fiscal centralization can best be studied as the consequence of a bargain struck between self-interested regional and national politicians. Fiscal centralization was more extreme in Mexico than in most other places in the world, but the challenges and problems tackled by Mexican politicians were not unique. The book thus analyzes fiscal centralization and the origins of intergovernmental financial transfers in the other Latin American federal regimes, Argentina, Brazil, and Venezuela. The analysis sheds light on the factors that explain the consolidation of tax authority in developing countries.