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Race and Regionalism in the Politics of Taxation in Brazil and South Africa
Evan S. Lieberman
出版Cambridge University Press, 2003-09
主題Business & Economics / Taxation / GeneralBUSINESS & ECONOMICS / International / TaxationPolitical Science / GeneralPolitical Science / History & TheoryPolitical Science / Public Policy / Economic PolicySocial Science / General
ISBN05210169839780521016988
URLhttp://books.google.com.hk/books?id=S6BOgyL-KYQC&hl=&source=gbs_api
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註釋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.