Race and Regionalism in the Politics of Taxation in Brazil and South Africa (Cambridge Studies in Comparative Politics) - Softcover

Lieberman, Evan S.

Softcover

ISBN 10: 0521016983 ISBN 13: 9780521016988

Publisher: Cambridge University Press, 2003

Synopsis

Evan Lieberman's analysis focuses on the politics of taxation as a way of understanding the development of governments. He compares Brazil and South Africa because of their similarities: They are upper-middle-income countries, and highly unequal--both in terms of income and racial status. Lieberman argues that different constitutional approaches to race (whether or not to grant equal citizenship to blacks) and federalism (whether to have it or not) shaped the organization of politics in the two countries, leading to the development of very different tax systems. The findings are based on extensive field research, large-scale national surveys, macroeconomic data, and various archival and secondary sources.

About this title

Book Description

Nationally-specific definitions of citizenship proved decisive for the development of the Tax State in Brazil and South Africa in the 20th century. Although both countries had been divided along racial and regional lines in the late 19th century, watershed constitutions addressed these political problems in very different ways. South Africa's institutionalized white supremacy created a level of political solidarity that contributed to the development of a highly progressive and efficient tax system. In Brazil, federalism and official non-racialism proved more divisive, making the enactment and collection of progressive taxes much more difficult.

From the Inside Flap

"Tax policies are telling and shaped by the most fundamental aspects of politics, including how collective identities and obligations are perceived and acted upon. Lieberman provides a pathbreaking comparative study which richly explores this issue, using an impressive array of sources and methods. The result will recast and inform the debate."

Anthony W. Marx, Columbia University

"At a time when governing is too often reduced to a management problem, Evan Lieberman has performed a timely service by reminding us of the importance of identities and a sense of community in shaping the way we relate to government. This study of a vital aspect of state capacity, taxation, in two important societies of the South, is an important contribution to our understanding of relations between states and citizens."

Steven Friedman, Centre for Policy Studies

"Race and Regionalism is an excellent book. Through a careful analysis of the growth of the Tax State in South Africa and Brazil this book offers enormous insights into political development far beyond the issue area of taxation and far beyond these two countries. The book makes a significant contribution to Historical Institutionalist theory and to our understanding of the role of fiscal policy in political and economic development. It is a model of comparative historical analysis."

Sven Steinmo, University of Colorado

Edition details

• Publisher: Cambridge University Press
• Publication date: 2003
• Language: English
• ISBN 10: 0521016983
• ISBN 13: 9780521016988
• Binding: Paperback
• Number of pages: 346