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Taxing for development : contested ideas, the state, and commodity taxes in Argentina /

The importance of tax collection for sustainable development cannot be overstated: it forms a central pillar of the UN's Agenda 2030 and offers a concrete pathway to finance development in an increasingly politicised and diminishing foreign aid landscape. However, the strengthening of tax syste...

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Bibliographic Details
Main Author: Barlow, Matt (Author)
Format: eBook
Language:English
Published: Oxford : Oxford University Press, [2025]
Series:Critical frontiers of theory, research, and policy in international development studies.
Subjects:
Fiscal policy > Argentina.
Taxation > Argentina.
Politique fiscale > Argentine.
Impôt > Argentine.
Economic Development.
Development.
BUSINESS & ECONOMICS.
Economics.
Economic Policy.
Public Policy.
POLITICAL SCIENCE.
Fiscal policy
Taxation
Argentina
Electronic books.
Online Access:Connect to the full text of this electronic book
Table of Contents:
  • Cover
  • Title page
  • Copyright page
  • Dedication page
  • Acknowledgements
  • Contents
  • List of Figures
  • List of Tables
  • List of Abbreviations
  • 1 Taxing for Development: Export Taxes as a Development Strategy
  • Introduction
  • Challenges of raising tax in developing countries
  • Extracting natural resource revenues
  • Export taxes in national development
  • Key arguments
  • Methodological approach
  • Structure of the book
  • 2 Theorizing Tax Challenges in Resource-Rich Developing Countries
  • Introduction
  • Why tax matters: State-building
  • Taxing the interests of capitalists
  • Legitimizing taxes
  • Theorizing tax for development
  • Taxing the interests of Latin American wealth
  • The politics of institutional tax capacity
  • Deep political cleavages and tax ideologies
  • Natural resource management: Extracting and redistributing
  • Post-neoliberalism and the return of the state
  • Conclusion
  • 3 Fiscal Extractivism: The Historic Politics of Raising Tax in the Global South
  • Introduction
  • Legacies of colonialism: Natural and fiscal resource extraction
  • Fiscal bargaining
  • The British Empire, 1583-1997: Extraction and conflict
  • Bargaining over British imperial trade taxes
  • The French Empire, 1630-1977
  • Belgium and the Congo Free State, 1885-1908
  • Dutch extraction in the Indio Pacific: Negotiated practices, 1595-1975
  • Commodity wealth in the New World: Portuguese imperialism, 1415-1822
  • The Spanish Empire, 1492-1898
  • Raising tax across Spanish America: Fragmented and negotiated
  • Tax for development after Iberian subjugation
  • Export-led growth through external economic shocks
  • Trade liberalization versus protectionism: A conflict of ideas
  • Conclusion
  • 4 Extracting from Campo: A Twentieth-Century Argentine Fiscal Puzzle
  • Introduction
  • Tensions in the countryside: Estancieros and chacareros
  • Peronism: The rise of the spending state
  • Fiscal policies to extract from the landed class
  • Public spending and indirect taxes
  • Deepening fiscal tensions
  • Post-Peronist politics: Low tax, social conflict, and growing debt, 1955-1989
  • The introduction of export taxes
  • Exacerbating the rural versus industrial cleavage: Debt dictating development, 1976-1989
  • The shift to market-led development: Debt rises still further, 1989-2001
  • Reduced conflict and rural-sector transformations
  • Conclusion
  • 5 Taxing Exports for What?: Building and Losing Legitimacy
  • Introduction
  • Taxing out of financial crisis
  • The First Kirchnerismo: A return of the Peronist left
  • The consolidation of the redistributive `emergency' state
  • Soybean and beef exports: A different tax logic
  • Tax for an interventionalist state?
  • Economic deterioration and commodity headwinds
  • Export tax reform and contested state visions
  • The end of the fiscal peace: Export tax conflict
  • Conclusion
  • 6 Commodity Price Volatility and Fiscal Entrapment