Journal Articles

Death of the Partisan? Globalization and Taxation in South America, 1990—2006

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Correcting the relative lack of attention to the revenue side of public finance, this article examines to what extent globalization constrains partisan tax policy. The author hypothesizes that political ideology is still a good predictor of taxation in the neoliberal era, advancing this argument against the prominent globalization thesis: that global economic pressures have supplanted political ideology as the driving force of revenue policy. Although research in developed democracies identifies a resilient link between partisanship and policy outcomes, the impact of the drastic neoliberal transition on partisan policy making in the developing world remains poorly understood. Using time-series cross-section data to evaluate partisan taxation in South America, the author finds that partisanship is a reliable indicator of tax revenue in the neoliberal era. Counterintuitively, however, the promarket Right generates more tax revenue than the interventionist Left. The author argues that this previously unexpected revenue gap is driven by ideological concerns for equity versus growth.

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Detail Information

Series Title

Comparative Political Studies

Call Number

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Publisher

: sage publisher., 2010

Collation

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Language

English

ISBN/ISSN

00104140

Classification

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Content Type

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Media Type

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Carrier Type

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Edition

Vol. 43, No. 3, March 2010. pp. 304-328

Subject(s)

Globalization
Taxation
Partisanship
South America
Neoliberal reform
Death of the Partisan

Specific Detail Info

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Statement of Responsibility

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