Going Where the Money Is: Strategies for Taxing Economic Elites in Unequal Democracies

Fairfield, Tasha

doi:10.1016/j.worlddev.2013.02.011

Cited by 99 publications

(70 citation statements)

References 41 publications

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“…In this sense, the analysis has strong policy implications and complements the increasing amounts of research looking into the different political strategies that countries with limited bureaucratic capacities use to increase revenue collection (Gehlbach, 2006;Queralt, 2013;Fairfield, 2013). Acknowledging the relevance of bureaucratic capacities, this paper underlines the idea that taxation cannot be approached merely as a technical issue and highlights the necessity to also understand how socio-political institutions shape which tax systems are feasible.…”

Section: Resultsmentioning

confidence: 78%

Party System Institutionalization and Reliance on Personal Income Tax in Developing Countries

Schiller¹

2015

SSRN Journal

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Standard-Nutzungsbedingungen:Die Dokumente auf EconStor dürfen zu eigenen wissenschaftlichen Zwecken und zum Privatgebrauch gespeichert und kopiert werden.Sie dürfen die Dokumente nicht für öffentliche oder kommerzielle Zwecke vervielfältigen, öffentlich ausstellen, öffentlich zugänglich machen, vertreiben oder anderweitig nutzen.Sofern die Verfasser die Dokumente unter Open-Content-Lizenzen (insbesondere CC-Lizenzen) zur Verfügung gestellt haben sollten, gelten abweichend von diesen Nutzungsbedingungen die in der dort genannten Lizenz gewährten Nutzungsrechte. Any dispute related to the use of the works of the IDB that cannot be settled amicably shall be submitted to arbitration pursuant to the UNCITRAL rules. The use of the IDB's name for any purpose other than for attribution, and the use of IDB's logo shall be subject to a separate written license agreement between the IDB and the user and is not authorized as part of this CC-IGO license. Terms of use: Documents inFollowing a peer review process, and with previous written consent by the Inter-American Development Bank (IDB), a revised version of this work may also be reproduced in any academic journal, including those indexed by the American Economic Association's EconLit, provided that the IDB is credited and that the author(s) receive no income from the publication. Therefore, the restriction to receive income from such publication shall only extend to the publication's author(s). With regard to such restriction, in case of any inconsistency between the Creative Commons IGO 3.0 Attribution-NonCommercial-NoDerivatives license and these statements, the latter shall prevail.Note that link provided above includes additional terms and conditions of the license.The opinions expressed in this publication are those of the authors and do not necessarily reflect the views of the Inter-American Development Bank, its Board of Directors, or the countries they represent.http://www.iadb.org 2015 1 Abstract * This paper explores the effect of party system institutionalization on the relevance of the personal income tax in the tax composition. Based on a fiscal contractualism approach, it is argued that institutionalized political party systems increase the capacity of political actors to credibly commit to fiscal contracts agreed with wealthy taxpayers. Consequently, in countries characterized by institutionalized political party systems wealthy taxpayers accept paying a bigger share of the tax burden, as reflected in a greater relevance of progressive tax types. The analysis of panel data for more than 90 countries from 1990 to 2010 supports this hypothesis, showing that party system institutionalization has an especially significant and strong positive effect on the relevance of the personal income tax where bureaucratic capacity is low. At high levels of bureaucratic capacity the effect disappears. The findings strongly support the claim that, particularly in developing countries, where bureaucratic capacity tends to be limited, taxation is best understood as a proble...

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Section: Resultsmentioning

confidence: 78%

Party System Institutionalization and Reliance on Personal Income Tax in Developing Countries

Schiller¹

2015

SSRN Journal

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“…Appendix A provides an explicit Bayesian analysis of a case study from Fairfield's (2013Fairfield's ( , 2015 research on tax policy change in Latin America. We compare Fairfield's hypothesis against three rivals in light of six key observations from the case narrative.…”

Section: Empirical Example: Evaluating Weights Of Evidencementioning

confidence: 99%

“…Recall that Bayesian analysis entails specifying mutually-exclusive hypotheses, which is nontrivial and may require over-simplification. Some of the hypotheses we assess against Fairfield's (2013) explanation involve causal mechanisms that-in the real world-could potentially operate simultaneously or in interaction. Assessing such possibilities requires elaborating a more complex but still mutually-exclusive hypothesis space, which would aggravate the challenges of assigning numerical values to likelihoods.…”

Section: Caveats and Limitationsmentioning

confidence: 99%

Explicit Bayesian Analysis for Process Tracing: Guidelines, Opportunities, and Caveats

2017

Self Cite

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Bayesian probability holds the potential to serve as an important bridge between qualitative and quantitative methodology. Yet whereas Bayesian statistical techniques have been successfully elaborated for quantitative research, applying Bayesian probability to qualitative research remains an open frontier. This paper advances the burgeoning literature on Bayesian process tracing by drawing on expositions of Bayesian "probability as extended logic" from the physical sciences, where probabilities represent rational degrees of belief in propositions given the inevitably limited information we possess. We provide step-by-step guidelines for explicit Bayesian process tracing, calling attention to technical points that have been overlooked or inadequately addressed, and we illustrate how to apply this approach with the first systematic application to a case study that draws on multiple pieces of detailed evidence. While we caution that efforts to explicitly apply Bayesian learning in qualitative social science will inevitably run up against the difficulty that probabilities cannot be unambiguously specified, we nevertheless envision important roles for explicit Bayesian analysis in pinpointing the locus of contention when scholars disagree on inferences, and in training intuition to follow Bayesian probability more systematically.

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“…Results-blind review, for example, refers to the practice of reviewing a research report blind to the study's 6 Such systematization of process-tracing tests is in the spirit of recent work by Fairfield (2013) and Piñeiro et al (2016).…”

Section: Consolidating Pre-analysis Plans For Varied Research Approachesmentioning

confidence: 99%

Transparency and Reproducibility in Multi-Method Research

Dunning

Rosenblatt

2016

Rev. cienc. polít. (Santiago)

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Going Where the Money Is: Strategies for Taxing Economic Elites in Unequal Democracies

Cited by 99 publications

References 41 publications

Party System Institutionalization and Reliance on Personal Income Tax in Developing Countries

Party System Institutionalization and Reliance on Personal Income Tax in Developing Countries

Explicit Bayesian Analysis for Process Tracing: Guidelines, Opportunities, and Caveats

Transparency and Reproducibility in Multi-Method Research

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