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Private Wealth and Public Revenue in Latin America
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Book description

Inequality and taxation are fundamental problems of modern times. How and when can democracies tax economic elites? This book develops a theoretical framework that refines and integrates the classic concepts of business's instrumental (political) power and structural (investment) power to explain the scope and fate of tax initiatives targeting economic elites in Latin America after economic liberalization. In Chile, business's multiple sources of instrumental power, including cohesion and ties to right parties, kept substantial tax increases off the agenda. In Argentina, weaker business power facilitated significant reform, although specific sectors, including finance and agriculture, occasionally had instrumental and/or structural power to defend their interests. In Bolivia, popular mobilization counterbalanced the power of economic elites, who were much stronger than in Argentina but weaker than in Chile. The book's in-depth, medium-N case analysis and close attention to policymaking processes contribute insights on business power and prospects for redistribution in unequal democracies.

Reviews

‘Tasha Fairfield's impressive book revives and reconceptualizes crucial concepts of instrumental and structural power while also providing the definitive analysis of recent business politics in Chile, Argentina, and Bolivia. Fairfield's innovative theoretical framework shows how structural power interacts with other forms of business leverage and adroitly specifies how it operates even in shorter-term or narrower sectorial policies. This is a masterful combination of empirical research and theoretical development.’

Ben Ross Schneider - Massachusetts Institute of Technology

‘Despite long-standing concerns about economic inequality in Latin America and the growing attention to social policies that might address these concerns, there has been remarkably little political economy research on the tax side of these issues. Tasha Fairfield's new book, Private Wealth and Public Revenue in Latin America, takes an important step in filling this gap. Building on power resource theories, the book goes beyond the conventional focus on the impact of left parties and unions and shines a spotlight on the role and relative influence of business elites. The analysis combines a thorough theoretical discussion of the 'structural' and 'instrumental' power resources wielded by these elites with careful comparisons of tax policy politics in Chile, Argentina, and Bolivia. It is an excellent piece of scholarship on a badly neglected area of political economy research.’

Robert Kaufman - Rutgers University, New Jersey

‘With the predominance of institutionalism, political science has largely neglected economic forces. In her thoroughly researched analysis of tax policy in Latin America, Tasha Fairfield demonstrates the economic clout and political influence that private business can have and thus takes a major step toward filling this gap. By examining contemporary Argentina, Bolivia, and Chile, she also sheds important light on the opportunities and constraints that Latin America's 'new left' has for pursuing its redistributive initiatives.’

Kurt Weyland - University of Texas, Austin

‘Tasha Fairfield's conceptually ambitious and empirically rich study is a landmark contribution to literature on elites and Latin American political economy. Her thorough comparative analysis of Argentina, Bolivia, and Chile reveals that strong business associations tied closely to the state augment elite capacity to block progressive tax reforms. Conversely, social movement influence over the state can undermine elite capacity to resist taxation needed to redistribute wealth in a region long plagued by vast income disparities.’

Eric Hershberg - American University, Washington DC

'Tasha Fairfield’s book not only brings Latin American cases - among the most unequal in the world - into the conversation about the democratic politics of wealth, it is also the single best study to date of the causal channels through which Latin American economic elites shape tax policy and thus how democratic governance is distorted by the influence of the wealthy … The book deserves attention from scholars of taxation and other aspects of political economy and public policy, both in that region and far beyond.'

Source: Perspectives on Politics

'Extraordinary work.'

Source: Latin American Research Review

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Contents

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Author’s Interviews

Argentina

142 interviews conducted with 116 informants: 51 private sector; 17 legislators, 17 Economy Ministry, 16 tax agency, 4 other executive-branch informants, 9 economists, 2 other.

Interviews cited (conducted in Buenos Aires unless otherwise specified):

Abad, Alberto. Tax Agency Director (2002–08). Nov. 17, 2006; July 23, 2008.
AEA. High-level informant, Asociación Empresaria Argentina. July 21, 2006.
AFIP-A. High-level Tax Agency informant. Aug. 17, Nov. 9, 2006; July 21, 31, 2008.
AFIP-B. High-level Tax Agency informant. July 12, Nov. 14, 2006.
AFIP-C. High-level Tax Agency informant. July 19, Aug. 4, 2006.
AFIP-D. High-level Tax Agency informant. June 30, July 25, 2006.
AFIP-E. High-level Tax Agency informant. June 30, July 25, Nov. 14, 2006.
AFIP-F. High-level informant, large contributors unit. Oct. 27, 2006.
Alchouron, Guillermo. SRA president (1984–90), Acción por la República Deputy, 1999–2007, Budget and Finance Committee member. July 25, 2008.
Artana, Daniel. Chief Economist, FIEL. June 27, 2006.
Baglini, Raul. UCR senator (1985–93, 1999–2003). Sept. 13, 2006.
Bolsa Cereales. Agro-industrial association staff member. Nov. 2, 2006.
Capitanich, Jorge. PJ/FPV senator (2001–07); Senate Budget and Finance Committee president. Aug. 3, 2006.
CONINAGRO. Agricultural cooperative association staff member. Aug. 11, 14, 2006.
CRA-A. Confederaciones Rurales Argentina, staff member. Aug. 25, 2006.
CRA-B. Confederaciones Rurales Argentina, provincial leader. July 31, 2008.
Economy Ministry-A. Treasury Secretary (1996–99). Aug. 8, 18, Oct. 23, 2006.
Economy Ministry-B. Subsecretary of Tax Policy (1996–99). Sept. 4, 2006.
Economy Ministry-C. Vice Minister (1996–98). Aug. 28, 2006.
Economy Ministry-D. High-level informant. Aug. 11, 2006.
Economy Ministry-E. Tax policy advisor. June 23, Nov. 15, 2006.
Economy Ministry-F. Economic advisor. June 13, Nov. 20, 2006.
Economy Ministry-G. High-level Subsecretariat of Public Revenue informant. Aug. 10, 2006.
Exporter-A. Tax advisor, Argentine Oil Industry Chamber (CIARA). Oct. 26, 2006; July 30, 2008.
Exporter-B. High-level Argentine Oil Industry Chamber (CIARA) informant. Aug. 16, 2006; July 18, 2008.
Exporter-C. Agro-export sector informant. July 9, 2008.
FAA. Director, Federacion Agraria Argentina. July 28, 2008.
Fernández, Roque. Economy Minister (1996–99). Aug. 29, 2006.
Finance-A. Banking association informant (ABA). Sept. 6, 2006; July 22, 2008.
Finance-B. Banking association informant (ABA). Sept. 12, 2006; July 24, 2008.
Finance-C. Banking association informant (ADEBA). Oct. 18, 2006; July 22, 2008.
Finance-D. Banking association informant (ABA). Oct. 19, 2006.
Finance-E. Former banking association (ABA) advisor. Oct. 18, 2006.
Lamberto, Oscar. PJ deputy (1985–2007), Budget and Finance Committee member, Treasury secretary (2002). Oct. 19, 2006.
Lavagna, Roberto. Economy Minister (2002–05). Dec. 1, 2006.
Machinea, José Luis. Economy Minister (1999–2001). April 4, 2007. Santiago, Chile.
Miceli, Felisa. Economy Minister (2005–07). July 22, 2008.
Sabaini, Juan Carlos Gómez. Tax expert. Secretary of Public Revenue (1999–2001). May 18, 24, July 6, Aug. 31, Nov. 23, 2006.
SRA-A. Staff member, Sociedad Rural Argentina. Aug. 15, 2006; July 17, 2008.
SRA-B. Former Sociedad Rural Argentina tax advisor. Sept. 5, 2006.
SRA-C. Staff member, Sociedad Rural Argentina. July 21, 2006; July 21, 2008.
SRA-D. Staff member, Sociedad Rural Argentina. July 21, 2006; July 25, 2008.
SRA-E. Staff member, Sociedad Rural Argentina. July 21, 2006.
Tomada, Carlos. Minister of Labor. Nov. 23, 2006.
UIA-B. Former industrial association president and COPAL president. Aug. 24, 2006.
UIA-B. High-level industrial association informant. July 26, 2006
Zavalia, Eduardo. President, Sociedad Rural Argentina (1990–94). July 25, 2008.

Bolivia

88 interviews conducted with 82 informants: 37 private sector; 18 legislators or party members, 7 Finance Ministry, 7 tax agency, 10 other executive-branch informants, 3 other.

Interviews cited:

ASOBAN-A. Banking association informant. Feb. 26, 2007. Santa Cruz.
ASOBAN-B. Banking association informant. March 8, 2007. La Paz.
ASOBAN-C. Vice President, CAINCO; Vice President, banking association. Feb. 22, 2007. Santa Cruz.
CADEX. General manager, Exporter’s Chamber. Feb. 21, 2007. Santa Cruz.
CAINCO-A. Staff member, industry and commerce association. Feb. 13, 2007. Santa Cruz.
CAINCO-B. President, industry and commerce association. Feb. 16, 2007. Santa Cruz.
CAINCO-C. President, industry and commerce association (2001–05). Feb. 21, 2007. Santa Cruz.
CAO-A. President, Eastern Agricultural Chamber (1998–2000); Vice President, Comité Pro Santa Cruz. Feb. 13, 2007. Santa Cruz.
CAO-B. General manager, Eastern Agricultural Chamber. Feb. 15, 2007. Santa Cruz.
Carrazana, Tito. MAS senator. Feb. 7, 2007. La Paz.
CEPB. President, Private Entrepreneurs’ Confederation. Dec. 15, 2006. La Paz.
CNCB. Staff member, National Commerce Chamber. March 15, 2007. La Paz.
CNI. Executive secretary, National Industries Chamber. Dec. 12, 2006; March 13, 2007. La Paz.
COB. Executive secretary, Bolivian labor union. March 8, 2007. La Paz.
Cuevas, Javier. Finance Minister (2004). March 9, 12, 2007. La Paz.
Executive Advisor. Advisor to President Morales. March 6, 2007. La Paz.
FEPB-LP. President, La Paz Private Entrepreneurs’ Federation. March 6, 2007. La Paz.
FEPB-SC-A. Former vice president, CAINCO; former president, Santa Cruz Private Entrepreneurs’ Federation. Feb. 14, 2007. Santa Cruz.
FEPB-SC-B. President, Santa Cruz Private Entrepreneurs’ Federation (2001–03). Feb. 16, 2007. Santa Cruz.
FEPB-SC-C. President, Santa Cruz Private Entrepreneurs’ Federation. Feb. 12, 2007. Santa Cruz.
Finance Ministry-A. Minister of Finance (2002–03). Feb. 8, March 5, 2007. La Paz.
Finance Ministry-B. Vice Minister of Tax Policy (2002–03). Dec. 13, 18, 2006; March 15, 2007. La Paz.
Finance Ministry-C. Advisor, Vice Ministry of Tax Policy. (2003). Jan. 12, Feb. 21, 2007. Santa Cruz.
Finance Ministry-D. Former Vice Minister of Tax Policy, international tax consultant. March 10, 2007. La Paz.
Finance Ministry-E. Vice Ministry of Tax Policy informant. Dec. 13, 2006; March 6, 2007. La Paz.
Herbas, Gabriel. MAS deputy, Finance Committee president. March 8, 2007. La Paz.
Hydrocarbons-A. President, Bolivian Hydrocarbons Chamber. Feb. 15, 2007. Santa Cruz.
Hydrocarbons-B. Company informant. Feb. 14, 2007. Santa Cruz.
Hydrocarbons-C. Company informant. Feb. 14, 2007. Santa Cruz.
Jemio, Luis Carlos. Finance Minister (Dec 2004–June 2005). Dec. 18, 2006. La Paz.
Justiniano, Guillermo. Minister of Sustainable Development (2002–03). Feb. 17, 2007. Santa Cruz.
Mesa, Carlos. Bolivian President (2003–05). Dec. 15, 2006. La Paz.
Nogales, Xavier. Hydrocarbons Minister (2004). March 12, 2007. La Paz.
Ortiz, Oscar. PODEMOS senator; former general manager, Industry and Commerce Association (CAINCO). Feb. 16, 2007. Santa Cruz.
Pimentel, Jose. MAS deputy, Economic Development Committee. March 13, 2007. La Paz.
Ramírez, Santos. MAS senator. March 13, 2007. La Paz.
Sanchez de Lozada, Gonzalo. Bolivian President (1993–97, 2002–03). Oct. 26, 2010. Telephone interview.
Soruco, Norah. Former MIR deputy. Feb. 27, 2007. Santa Cruz.
Torres, Guillermo. Hydrocarbons Minister (2004–05). Dec. 12, 2006. La Paz.
Torres, Juan José. Former MIR deputy. March 15, 2007. La Paz.
Torrico, Gustavo. MAS deputy. March 6, 2007. La Paz.
Vaca Diez, Hormando. Former MIR senator. March 3, 2007. Santa Cruz.
Zaratti, Francesco. Hydrocarbons sector expert. Dec. 12, 2006, La Paz.

Chile

216 interviews conducted with 161 informants: 41 private sector; 38 legislators or party members, 21 Finance Ministry, 10 tax agency, 21 other executive-branch informants, 16 economists, 14 other.

Interviews cited (conducted in Santiago unless otherwise specified):

ABIF. Banking sector informant. Jan. 5, 2006; April 25, 2011; 2012.
Agostini, Claudio. Economist, Universidad Alberto Hurtado. Aug. 19, Sept. 30, 2005.
Aninat, Eduardo. Finance Minister (1994–99). March 5, 2007.
Auth, Pepe. Fundación Chile 21; PPD deputy (2010–14). Sept. 30, 2005; June 25, 2012.
Bitar, Sergio. PPD senator (1994–2002); Minister of Education (2003–05). March 25, 2007.
Boeninger, Edgardo. Minister of the General Secretariat of the Presidency (1990–94); PDC senator (1998–2006). Nov. 14, 2005.
CChC-A. Construction association staff member (2002–06). Nov. 23, 2005.
CChC-B. Construction association staff member and two tax consultants. Dec. 6, 2005; Jan. 3, 2006.
CChC-C. Former president, Construction Association. Dec. 16, 2005; Aug. 4, 2008; May 12, 2011.
CChC-D. Construction Association staff member. Aug. 13, 2008; May 3, 2011; July 5, 2012.
CEP. Centro de Estudios Públicos investigator. Nov. 15, 2005; March 23, 2007.
Cieplan. Concertación think tank: two former-government fiscal policy experts. July 10, 2012.
CNCC. General manager, National Chamber of Commerce. May 6, 2011.
Coloma, Juan Antonio. UDI senator (2002–) and party president (2008–12). April 4, 2011.
CPC-A. President, Production and Commerce Confederation (2000–02). Dec. 13, 2005; June 28, 2012.
CPC-B. General manager, Production and Commerce Confederation (2000–05). March 12, 2007.
CPC-C. Tax committee member, Production and Commerce Confederation. Oct. 7, 2005.
CPC-D. General manager, Production and Commerce Confederation (2006–09). Aug. 4, 2008; July 5, 2012.
CPC-E. General manager, Production and Commerce Confederation (2010–). April 26, 2011; June 26, 2012.
CPC-F. Guzmán. President, Production and Commerce Confederation (1990–96). Dec. 29, 2005.
Dittborn, Julio. UDI deputy, Finance Committee member. Nov. 15, 2005.
Escalona, Camilo. PS senator and party president (2006–10). March 12, 2007; Aug. 7, 2008.
Etcheberry, Javier. Tax-agency director (1990–2002). Dec. 12, 2005; June 26, 2012.
Executive Advisor-A. Lagos administration. Oct. 21, 2005.
Executive Advisor-B. Lagos administration. Nov. 23, 2005.
Executive Advisor-C. Piñera administration. April 27, 2011; June 26, July 11, 2012.
Eyzaguirre, Nicolás. Finance Minister (2000–05). March 25, 2007.
FDD. Fundación Democracia y Desarrollo. Santiago, Chile. Telephone interview. 2012.
Ffrench-David, Ricardo. PDC economist, CEPAL. Sept. 5, 2005.
Finance Ministry-A. Economist, Lagos administration. Oct. 14, 2005.
Finance Ministry-B. High-level informant. Oct. 13, 25, 2005.
Finance Ministry-C. High-level informant. Oct. 17, 24, 2005; Jan. 31, 2006.
Finance Ministry-D. High-level informant. Nov. 25, 2005.
Finance Ministry-E. High-level informant. Aug. 13, 2008.
Finance Ministry-F. High-level informant. March 10, 2007; Aug. 7, 2008.
Finance Ministry-G. Former Finance Ministry informant. April 17, 2007.
Finance Ministry-H. Finance Ministry economist (2000–02). Oct. 18, 2005.
Finance Ministry-I. Budget Director (1997–2000). Oct. 19, 2005.
Finance Ministry-J. High-level informant. May 5, 2011.
Foxley, Alejandro. Finance Minister (1990–94); PDC senator (1998–2006). Jan. 19, 2006.
García Ruminot, José. RN senator (2002–). March. 17, 2007.
Gazmuri, Jaime. PS senator (1990–2010). Jan 31, 2006; Aug. 6, 2008.
Insunza, Jorge. PPD deputy (2006–10). March 10, 2007.
Jackson, Georgio. Student movement leader. July 11, 2012.
Jorratt, Michael. Tax agency studies division (1991–2006), international consultant. Multiple interviews, 2005–08, 2010–11.
Kuschel, Carlos Ignacio. RN deputy (1990–2006). Dec. 21, 2005.
Lagos, Ricardo. Chilean President (2000–06). Sept. 20, 22, 28, 2006; April 28, 2011; July 10, 2012; May 30, 2014.
Lagos Weber, Ricardo. PPD senator (2010–). July 9, 2012.
LyD-A. Economist, Libertad y Desarrollo (UDI think tank). Nov. 25, 2005.
LyD-B. Libertad y Desarrollo informant. April 2, 2011; June 25, 2012.
Macaya, Javier. UDI deputy (2010–). July 3, 2012.
Marcel, Mario. Budget Director, Finance Ministry (2000–06). Dec. 28, 2005; Jan. 5, 2006; March 24, 2007.
Marfán, Manuel. Sub-Secretary of Finance (1994–99), Finance Minister (1999–2000). Oct. 25, 2005, Dec. 12, 2005; Feb. 8, 2006; July 4, 2012.
Matthei, Evelyn. UDI deputy (1994–98), senator (1998–2011). Jan. 27, 2006, Aug. 6, 2008.
Mining-A. Mining-sector informant. Jan. 18, 2006.
Mining-B. Mining-sector informant. Dec. 7, 2005; May 2, 2011; July 6, 2012.
Mining-C. Mining-sector informant. Dec. 29, 2005.
Mining-D. Mining-sector informant. Nov. 30, 2005.
Mining-E. Mining-sector informant. May 13, 2011.
Mining-F. Mining-sector informant. March 13, 2007.
Mining-G. Mining-sector informant. April 29, 2011
Mining-H. Mining-sector informant. May 2, 2011; July 4, 2012.
Mining-I. Mining-sector informant. May 5, 2011.
Mining-J. Mining-sector informant. May 9, 2011.
Mining Ministry. Government informant. April 28, 2011.
Montes, Carlos. PS deputy (1990–). Dec. 17, 2005; March 23, 2007; Aug. 6, 2008; May 27, 2011; July 9, 2012.
Novoa, Jovino. UDI senator (1998–) and party president (2004–06). May 11, 2011.
Prat, Francisco. RN senator (1990–98), UDI senator (1998–2002). Nov. 28, 2005.
Private Sector-A. Tax consultant. Sept. 6, 2005.
Sabag, Hosain. PDC senator (1990–). Jan. 3, 2006.
SII-A. Tax agency informant. Nov. 30, 2005.
SII-B. Tax agency informant. Oct. 27, 2005.
SII-C. Tax agency informant. March 23, 2007.
Silva, Exequiel. PDC deputy (1994–2006). Jan. 23, 2006.
Silva, Ernesto. UDI deputy (2010–). May 4, 2011; June 27, 2012.
SNA-A. President, agricultural association. Dec. 7, 2005.
SNA-B. President, agricultural association. May 6, 2011.
SNA-C. Agricultural association informant. June 27, 2012.
SOFOFA-A. High-level industry association informant. Dec. 15, 2005; July 26, 2012.
SOFOFA-B. Industry association staff member. Nov. 18, 2005.
SOFOFA-C. Former industry association president. Dec. 28, 2005.
SOFOFA-D. Industry association staff member. June 28, 2012.
UDI-A. UDI Deputy (1998–2010). Dec. 23, 2005; March 13, 2007.
UDI-B. Former campaign advisor to Joaquín Lavín. Nov. 16, 2005.
Ulloa, Jorge. UDI deputy (1990–). May 4, 2011.
Velasco, Andrés. Economist, Bachelet campaign advisor and Finance Minister (2006–10). Sept. 13, 2005.
Viera Gallo, José Antonio. PS deputy (1990–98), senator (1998–2006). Jan. 16, 2006.
Zaldívar, Andrés. PDC senator (1990–2006, 2010–), senate president (1998–2004). March 26, 2007; May 9, 2011; July 10, 2012.