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  • 1
    Online-Ressource
    Online-Ressource
    Cambridge ; : Cambridge University Press,
    UID:
    almafu_9959245774002883
    Umfang: 1 online resource (xvi, 243 pages) : , digital, PDF file(s).
    Ausgabe: 1st ed.
    ISBN: 1-139-33444-1 , 1-107-23105-1 , 1-280-39416-1 , 9786613572080 , 1-139-33788-2 , 1-139-34033-6 , 1-139-34191-X , 1-139-33701-7 , 1-139-33875-7 , 1-139-09406-8
    Inhalt: In Central America, dynamic economic actors have inserted themselves into global markets. Elites atop these sectors attempt to advance a state-building project that will allow them to expand their activities and access political power, but they differ in their internal cohesion and their dominance with respect to other groups, especially previously constituted elites and popular sectors. Differences in resulting state-building patterns are expressed in the capacity to mobilize revenues from the most dynamic sectors in quantities sufficient to undertake public endeavors and in a relatively universal fashion across sectors. Historical, quantitative and qualitative detail on the five countries of Central America are followed by a focus on El Salvador, Honduras, and Guatemala. The greatest changes have occurred in El Salvador, and Honduras has made some advances, although they are almost as quickly reversed by incentives, exemptions and special arrangements for particular producers. Guatemala has raised revenues only marginally and failed to address problems of inequity across sectors and between rich and poor.
    Anmerkung: Title from publisher's bibliographic system (viewed on 05 Oct 2015). , 1. Revenues, states, and Central America -- 2. State-building in a globalized political economy -- 3. Historical junctures in Central American state-building and tax -- 4. 1990s transnational integration: quantitative evaluation of socioeconomic actors, democratic institutions, and tax regimes -- 5. Inside-out state-building in El Salvador: dominant and cohesive transnational elites -- 6. Outside-in state-building in Honduras: dominant but divided transnational elites -- 7. Crisis in Guatemalan state-building: divided, subordinate transnational elites -- 8. Conclusion: globalization and state-building and tax in developing countries. , English
    Weitere Ausg.: ISBN 1-107-45402-6
    Weitere Ausg.: ISBN 1-107-01909-5
    Sprache: Englisch
    URL: Volltext  (URL des Erstveröffentlichers)
    URL: Volltext  (URL des Erstveröffentlichers)
    URL: Volltext  (lizenzpflichtig)
    URL: Volltext  (lizenzpflichtig)
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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  • 2
    Online-Ressource
    Online-Ressource
    New York : Cambridge University Press
    UID:
    kobvindex_INT71223
    Umfang: 1 online resource (262 pages)
    Ausgabe: 1st ed.
    ISBN: 9781107019096 , 9781139340335
    Inhalt: This book asks how to get rich people to pay their taxes. More specifically, the book explores the politics of raising revenue from the most dynamic sectors of an economy as an expression of the relationship between state and society, and the capacity of state institutions. In small, poor and economically stratified countries like those of Central America, collecting revenues implies securing contributions from the most dynamic portions of the economy, yet these sectors currently and historically have been highly resistant to sharing their wealth with the rest of society, even if by sharing they could build states and long-term development
    Anmerkung: Cover -- State-Building and Tax Regimes in Central America -- Title -- Copyright -- Contents -- Figures and Tables -- Acronyms -- Preface -- 1: Revenues, States, and Central America -- The Nature of Tax -- The Argument -- Methodology of Research and Comparison -- Structure of the Book -- 2: State-Building in a Globalized Political Economy -- Globalization -- State-Building -- Fiscal Sociology -- Framework of State-Building and Tax Regimes -- Political Actors -- Institutions -- Processes -- Conclusion -- 3: Historical Junctures in Central American State-Building and Tax -- Central American State-Building Over Time and Across Space -- Period One -- Period Two -- Period Three -- Period Four -- Tax Regimes -- Period One -- Period Two -- Period Three -- Period Four -- 1980s Crisis -- Conclusion -- 4: 1990s Transnational Integration: Quantitative Evaluation of Socioeconomic Actors, Democratic Institutions, and Tax Regimes -- Introduction -- Socioeconomic Actors -- Political System -- Fiscal Conditions -- Conclusion -- 5: Inside-Out State-Building in El Salvador: Dominant and Cohesive Transnational Elites -- Introduction -- Increase Taxes, But Not on the Wealthiest -- Dominant and Cohesive Transnational Elites -- Transnational Elite Internal Structure and State-Building Agenda -- Relation with Popular Sectors -- Political Parties -- Facilitating State-Building -- Peace Accords 1992 -- Legislative Assembly -- Reform Abundance -- Tendencies of Reform -- Reforms By Fiat and Retreat -- Reform by Fiat -- Retreat -- Conclusion -- 6: Outside-In State-Building in Honduras: Dominant but Divided Transnational Elites -- Increasing Taxes and Tax Breaks -- Dominant but Divided Transnational Elites -- Economic Actors -- Popular Sectors -- Transnational Technopols -- Political Parties -- Parallel Institutions -- Congress -- Transnational Institutions -- Reform Cycles , Tendencies of Reform -- Reform from Outside and Erosion -- Reform by Erosion -- Technopol Reform -- Conclusion -- 7: Crisis in Guatemalan State-Building: Divided, Subordinate Transnational Elites -- Introduction -- Emergency Increases, Stagnating Tax -- Evolution and Main Trends -- Divided and Subordinate Transnational Elites -- Economic Actors -- Popular Sectors -- Political Parties -- Institutional Obstacles -- Constitutional Court -- Congress -- Many Reforms, Little Change -- Tendencies of Reform -- Reform Collapse and By Stealth -- Reform Collapse -- Reform by Stealth -- Conclusion -- 8: Conclusion: Globalization and State-Building in Developing Countries -- The Politics of Tax Regimes -- Countervailing Power -- 2009 -- Appendix: Database on Tax Legislation -- Bibliography -- Index
    Weitere Ausg.: Print version Schneider, Aaron State-Building and Tax Regimes in Central America New York : Cambridge University Press,c2012 ISBN 9781107019096
    Sprache: Englisch
    Schlagwort(e): Electronic books
    URL: FULL  ((OIS Credentials Required))
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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  • 3
    Buch
    Buch
    Cambridge [u.a.] : Cambridge Univ. Press
    UID:
    gbv_678628661
    Umfang: XVI, 243 S. , graph. Darst. , 24 cm
    ISBN: 9781107019096
    Inhalt: "In Central America, dynamic economic actors have inserted themselves into global markets. Elites atop these sectors attempt to advance a state-building project that will allow them to expand their activities and access political power, but they differ in their internal cohesion and their dominance with respect to other groups, especially previously constituted elites and popular sectors. Differences in resulting state-building patterns are expressed in the capacity to mobilize revenues from the most dynamic sectors in quantities sufficient to undertake public endeavors and in a relatively universal fashion across sectors. Historical, quantitative and qualitative detail on the five countries of Central America are followed by a focus on El Salvador, Honduras, and Guatemala. The greatest changes have occurred in El Salvador, and Honduras has made some advances, although they are almost as quickly reversed by incentives, exemptions and special arrangements for particular producers. Guatemala has raised revenues only marginally and failed to address problems of inequity across sectors and between rich and poor"--
    Anmerkung: Includes bibliographical references (p. 215-238) and index , Machine generated contents note: 1. Revenues, states, and Central America; 2. State-building in a globalized political economy; 3. Historical junctures in Central American state-building and tax; 4. 1990s transnational integration: quantitative evaluation of socioeconomic actors, democratic institutions, and tax regimes; 5. Inside-out state-building in El Salvador: dominant and cohesive transnational elites; 6. Outside-in state-building in Honduras: dominant but divided transnational elites; 7. Crisis in Guatemalan state-building: divided, subordinate transnational elites; 8. Conclusion: state-building and tax in developing countries.
    Sprache: Englisch
    Fachgebiete: Politologie
    RVK:
    Schlagwort(e): Zentralamerika ; Elite ; Staat ; Restrukturierung ; Steuerverwaltung ; Steuerpolitik ; Honduras ; Guatemala ; El Salvador ; Elite ; Staat ; Restrukturierung ; Steuerverwaltung ; Steuerpolitik
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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  • 4
    Online-Ressource
    Online-Ressource
    Cambridge ; : Cambridge University Press,
    UID:
    almahu_9948316486502882
    Umfang: xvi, 243 p.
    Ausgabe: Electronic reproduction. Ann Arbor, MI : ProQuest, 2015. Available via World Wide Web. Access may be limited to ProQuest affiliated libraries.
    Sprache: Englisch
    Schlagwort(e): Electronic books.
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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